https://www.taxtmi.com/caselaws?id=4588 The Appellate Tribunal clarified that wrist watches should be classified under Chapter heading 91.02 of the Central Excise Tariff Act, 1985. The Tribunal emphasized that wrist watches falling outside the description of heading 91.01 are to be classified under heading 91.02 as the residuary heading for watches. The Tribunal set aside the Commissioner (Appeals) decision and upheld the classification made by the Joint Commissioner under sub-heading 9102.90. The judgment provides guidance on the correct interpretation of sub-headings for duty payment purposes. en-us Thu, 28 Feb 2008 00:00:00 +0530 Mon, 14 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4588 The Appellate Tribunal clarified that wrist watches should be classified under Chapter heading 91.02 of the Central Excise Tariff Act, 1985. The Tribunal emphasized that wrist watches falling outside the description of heading 91.01 are to be classified under heading 91.02 as the residuary heading for watches. The Tribunal set aside the Commissioner (Appeals) decision and upheld the classification made by the Joint Commissioner under sub-heading 9102.90. The judgment provides guidance on the correct interpretation of sub-headings for duty payment purposes. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4588