2006 (7) TMI 558

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....R, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The two appeals on the same issues are being disposed of by this common order. 1.2 The issue is whether 'Wrist Watch Straps' being manufactured by the appellants are entitled to exemption under the heading at Sr. No. 4 applicable to Watch Components, in the table to Notification No. 72/86-C.E. as amended. 2.1 The issue ....

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....DR also relies on Customs Notification No. CS 187, dtd. 1-3-97 to submit that Watch Straps were not listed as component of a Watch, in the said notification. Therefore, 'Watch Straps' cannot be eligible to notification benefit granted to Watch Components. 2.3 It is found that the two decisions in the case of Unity were arrived without the benefit of the decision of the Apex Court in the case....