TaxTMI 
TaxTMI 
1999 (12) TMI 275
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....ember (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 clearing and claimed the benefit of exempt....
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....ically 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. After taking into account the express wor....