1999 (12) TMI 275

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....espondents. [Order per: Lajja Ram, Member (T)]. - The Revenue has come up in appeal only on the short ground that the observation of Collector, Central Excise (Appeals) that watch straps and watch bands were parts or components of watches was not correct. The respondents were not engaged in the manufacture of watches but were only manufacturing watch straps and watch bands which they were cl....

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....acelets and parts thereof have been specifically described. The Notification No. 72/86-C.E. covered watch components. As the watch straps and watch bands cannot be considered as watch components, the benefit of Notification No. 72/86-C.E. was not available to the watch straps and watch bands when they were cleared independently. They could be considered as accessories and not the watch components.....