https://www.taxtmi.com/caselaws?id=49944 Stainless steel watch bands and watch straps were held not to qualify as watch components for concessional duty under Notification No. 72/86-C.E. A watch becomes complete when the movement, dial and hands are fitted into the case, and a wrist watch functions once the movement is fitted into the case. Watch bands and straps were treated as accessories rather than indispensable parts of the watch, so they fell outside the notification and did not receive the concessional rate of duty. The Revenue's appeal succeeded. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49944 Stainless steel watch bands and watch straps were held not to qualify as watch components for concessional duty under Notification No. 72/86-C.E. A watch becomes complete when the movement, dial and hands are fitted into the case, and a wrist watch functions once the movement is fitted into the case. Watch bands and straps were treated as accessories rather than indispensable parts of the watch, so they fell outside the notification and did not receive the concessional rate of duty. The Revenue's appeal succeeded. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49944