https://www.taxtmi.com/caselaws?id=45328 Complete watch cases retain their essential character despite an integral and inseparable bracelet. The exemption for complete watch cases used in quartz analog wrist watches therefore applies where the bracelet forms part of the imported watch case and does not change its character. Unsupported factual assertions by customs authorities cannot displace this classification. The imported article qualifies for exemption under the relevant customs notification. en-us Thu, 04 Nov 1999 00:00:00 +0530 Fri, 09 Jul 2010 18:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45328 Complete watch cases retain their essential character despite an integral and inseparable bracelet. The exemption for complete watch cases used in quartz analog wrist watches therefore applies where the bracelet forms part of the imported watch case and does not change its character. Unsupported factual assertions by customs authorities cannot displace this classification. The imported article qualifies for exemption under the relevant customs notification. Case-Laws Customs Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45328