https://www.taxtmi.com/caselaws?id=50499 Leather watch straps were treated as specifically covered by Heading 91.13 of the Central Excise Tariff and therefore classified under Chapter 91 rather than as general leather articles. On that basis, the straps qualified as watch components for purposes of Notification No. 72/86-C.E., and the exemption could not be denied merely because a watch may be sold without a strap or because the strap is detachable from the watch. The text thus states that specific tariff coverage governs classification, and the related concessional-duty benefit applies where the exemption extends to goods falling within that chapter. en-us Wed, 14 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50499 Leather watch straps were treated as specifically covered by Heading 91.13 of the Central Excise Tariff and therefore classified under Chapter 91 rather than as general leather articles. On that basis, the straps qualified as watch components for purposes of Notification No. 72/86-C.E., and the exemption could not be denied merely because a watch may be sold without a strap or because the strap is detachable from the watch. The text thus states that specific tariff coverage governs classification, and the related concessional-duty benefit applies where the exemption extends to goods falling within that chapter. Case-Laws Central Excise Wed, 14 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50499