TaxTMI 
TaxTMI 
1997 (8) TMI 239
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....In the invoice the goods in question were described as "Two-Tone Quartz cases with integrated straps for Analog Quartz watches only". The appellants sought assessment of the goods in question under Heading No. 91.11 of the Customs Tariff. From the Bill of Entry it is seen that in the Bill of Entry the benefit of exemption Notification No. 44/85-Cus. was not claimed. The goods were assessed to duty without the benefit of Notification No. 44/85-Cus., dated 28-2-1985. The appellants paid proper customs duty and the goods were cleared out of the customs charge. Subsequently, they filed refund claim on the ground that their goods were covered by Serial No. 14 of the Table annexed to Notification No. 44/85-Cus. and were eligible for the concessio....
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.... also find that the clarification given by CCI vide their letter dated 6-8-1990 is for the purpose of importation and has no relevance for customs classification and assessment. 2. Shri N. Khanna, Advocate, appearing for the appellants M/s. Indo Swiss Time Ltd. submitted that the appellants had claimed assessment under Heading No. 91.11 of the Tariff while the Department consigned the goods in question to the orphanage of Heading No. 91.14. He further submitted that the goods imported were a watch case with fixed integrated strap and that the essential character was supplied to the goods by the watch case. He also referred to the clarification given by the Deputy Chief Controller of Imports and Exports that the goods in question wer....
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....ch case but a watch case with strap integrated and fixed, the benefit of notification was not available which was restricted to only watch cases. He referred to the Supreme Court decision in the case of 1995 (77) E.L.T. 474 (S.C.). 4. We have carefully considered the matter. The goods had been described by the appellants in the Bill of Entry as 600 pieces Quartz Cases. From the copy of the Bill of Entry on record, we do not find any reference to the exemption notification against this item. In the invoice, the goods had been referred to as Rs. 600 pcs Two-Tone Quartz cases with integrated straps for Analog Quartz watches only'. Under Heading No. 91.11 watch cases and parts thereof were classifiable. Under Heading No. 91.13 watch str....
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.... not find any mention of the watch strap. 6. The learned Advocate had referred to the case law in support of his plea that the classification under residuary entry should be resorted to only when it is not possible to classify the goods in any other specific heading. We find that in the scheme of the Tariff under Chapter 91, different specified products have been specifically included in various sub-headings up to 91.13 and the other clock or watch parts have been made classifiable under Heading No. 91.14. We consider that when the goods cannot be classified in any of the specified heading, it is inevitable that their classification under the residuary entry is considered. He had also submitted that under the interpretive Rules 3-b,....
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.... were in the nature of parts. The clarification after more than four years without any reference to the goods in question cannot be binding on the Customs authorities when the matter had already been adjudicated, appealed against and also re- adjudicated on 19-4-1990 after the matter was remanded by the first appellate authority. 8. The Departmental Representative had referred to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HSN) wherein at Page 1550 the scope of Heading No. 91.11 had been explained. The scope of Heading No. 91.11 had been explained as the cases for the watches with or without cases presented without movement. The parts of the various cases have been referred to as the case body, p....