2000 (5) TMI 89

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....Bajaj, Member (J)]. - In this appeal filed by the Revenue the issue involved is regarding the availability of exemption Notification No. 72/86 in respect of watch straps. The Assistant Collector through order in original dated 15-4-1994 took the view that the watch straps having been separately mentioned under sub-heading 9113.00 of the CETA, were not entitled to the benefit of this notification w....

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....ailability of the benefit of exemption Notification No. 72/86-CE in respect of watch straps stands squarely covered by the Apex Court decision in Titan Watches Ltd. v. CC Bangalore, 2000 (115) E.L.T. 28 (S.C.). In that case the Apex Court has ruled that the bracelet has to be taken as an integral part of the watch and exemption under Notification No. 44/85-Cus. was available in respect thereof. Ap....