https://www.taxtmi.com/caselaws?id=183331 Primary cells classifiable under Heading 85.06 could not be treated as components of analog wrist watches for Notification No. 43/85-Cus. The notification granted concessional duty only to components or parts of analog wrist watches falling under Chapter 91, and the power cells remained separately classifiable goods even though they supplied power to the watches. Applying tariff classification principles and the settled view that primary cells are articles in their own right, the claimed concession was unavailable. The importer therefore could not obtain notification benefit for the power cells. en-us Fri, 14 May 1999 00:00:00 +0530 Mon, 06 Jun 2016 11:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183331 Primary cells classifiable under Heading 85.06 could not be treated as components of analog wrist watches for Notification No. 43/85-Cus. The notification granted concessional duty only to components or parts of analog wrist watches falling under Chapter 91, and the power cells remained separately classifiable goods even though they supplied power to the watches. Applying tariff classification principles and the settled view that primary cells are articles in their own right, the claimed concession was unavailable. The importer therefore could not obtain notification benefit for the power cells. Case-Laws Customs Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183331