2000 (8) TMI 148

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....ber (J)]. - The issue for determination in this appeal filed by the Revenue is the eligibility of stainless steel watch bands and watch straps falling under CET Sub-heading 9113.00 manufactured by the respondents herein to benefit of concessional rate of duty in terms of Notification 72/86-C.E., dated 10-2-1986, which inter alia covers watch components. 2. We have heard both sides. 3. A watch co....