https://www.taxtmi.com/caselaws?id=106981 Wrist watches assembled from parts were treated as classifiable under Heading 91.02 rather than Heading 91.10, because the tariff scheme and Chapter Note 2 were read as covering watches beyond those made of precious metal, including base-metal cases. Heading 91.10 was understood to apply to watch movements, not complete watches. On the facts recorded in the panchnama, the assembled goods were regarded as watches, and the contention that assembly did not amount to manufacture was not accepted at that stage. Interim stay of the impugned order was granted. en-us Mon, 28 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106981 Wrist watches assembled from parts were treated as classifiable under Heading 91.02 rather than Heading 91.10, because the tariff scheme and Chapter Note 2 were read as covering watches beyond those made of precious metal, including base-metal cases. Heading 91.10 was understood to apply to watch movements, not complete watches. On the facts recorded in the panchnama, the assembled goods were regarded as watches, and the contention that assembly did not amount to manufacture was not accepted at that stage. Interim stay of the impugned order was granted. Case-Laws Central Excise Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106981