TaxTMI 
TaxTMI 
1983 (5) TMI 121
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....ment assessed them to customs duty under Heading 91.01/11 of the Customs Tariff Act, 1975 as parts of watches. The appellants; claim their re-assessment at a lower rate of duty under Heading 74.09/19 CTA on the ground that the goods are not parts of watches but only raw material made of copper and its alloys. During the hearing, they showed us a sample of watch dial feet soldered to a round metallic disc. They stated that watch dial feet were at best a part of the dial and not of the watch and it was only the dial which was a watch part. They stated further that watch dial feet were used not only in watches but also in gauges which contain a dial. They contended that watch dial feet could not be regarded as component parts for the further r....
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....diness for fitment to dial discs. It may be that dial feet are also used in gauges having dials. But the subject goods do not appear to be for use in gauges as the foreign supplier has specifically described them as "watch dial feet". If the goods were for multifarious use, they could have been described as just "dial feet". The appellants' argument that watch dial feet are parts of watch dials and not of watches has no substance because a part of the sub-assembly of an article is also part of that article. It is also not necessary that a component part must be capable of being repaired. There are numerous instances where a component, once it becomes defective, cannot be repaired. Since watch dial feet are soldered to the disc, it may be th....
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....100%" The Hon. High Court found that Tungsten Filaments, after their importation, had to be coated and sprayed with a material known as Getter and thereafter had to undergo certain soldering process in order to become a component of an electric lamp in the sense that it could emit or generate electrical energy; in other words, the imported goods by themselves and without aid of other chemical and allied processes were totally incompetent of producing or generating any electrical energy. For this reason, the High Court held that Tungsten Filaments were not an identifiable part or component of electric filament lamps and were correctly assessable under Heading 81.01/04(1). The case before us is distinguishable on facts. In this case, t....