2008 (2) TMI 137

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....nt]. - This appeal by the Revenue is directed against the order-in-appeal of Commissioner (Appeals) setting aside the order-in-original of the. Jt. Commissioner. 2. The dispute relates to wrist watches bearing brand name "Classic". The respondent is said to be engaged in the manufacture of assembling of wrist watches during the period under dispute. During 1998-99 they assembled 11146 pieces of....

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....d taking into account the value of the wrist watch viz. Rs. 150/- per wrist watch, the watches could not fall under Chapter sub-heading 91.01 and 91.02 of the Schedule, and they were appropriately classifiable under sub-heading 91.10. ^12. We find that the conclusion of the Commissioner (Appeals) is based on a complete misreading of sub-heading 91.10. The said entry refers to "complete watch or....

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....ods Rate of duty 91.01   Wrist watches, pocket-watches and other Watches, including stop-watches, with case of precious metal or of metal clad with precious metal       - Braille watches Nil     - Other 16% 91.02   Wrist-watches, pocket-watches and other Watches, including stop-watches, other than those of heading N....

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.... that all wrist watches, pocket watches, and other watches including stop-watches not described under heading 91.01 would fall under heading 9.1.02 and therefore the product in question which is a complete wrist watch would be classifiable under heading 91.02. The Jt. Commissioner had classified the goods under sub-heading 9102.90 i.e. 'other'. Sub-heading 9101.10 being 'Braille watches', it is cl....