https://www.taxtmi.com/caselaws?id=376810 Jewellery articles fitted with a watch were classified by reference to the tariff headings, chapter notes and interpretative rules of the First Schedule to the Customs Tariff Act, 1975. Heading 7113 covers articles of jewellery, but Chapter Note 3(l) to Chapter 71 excludes goods of Chapter 91, while Heading 9101 specifically covers watches with cases of precious metal or metal clad with precious metal. HSN explanatory notes were treated as a safe guide, and the product's jewellery styling did not displace its specific tariff description. The common parlance and essential character tests were therefore not accepted as determinative, and the goods were held classifiable under Heading 9101. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 07 Mar 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376810 Jewellery articles fitted with a watch were classified by reference to the tariff headings, chapter notes and interpretative rules of the First Schedule to the Customs Tariff Act, 1975. Heading 7113 covers articles of jewellery, but Chapter Note 3(l) to Chapter 71 excludes goods of Chapter 91, while Heading 9101 specifically covers watches with cases of precious metal or metal clad with precious metal. HSN explanatory notes were treated as a safe guide, and the product's jewellery styling did not displace its specific tariff description. The common parlance and essential character tests were therefore not accepted as determinative, and the goods were held classifiable under Heading 9101. Case-Laws GST Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376810