2001 (3) TMI 141

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....nit had filed Classification List 1/93-94 effective from 16-4-1993, classifying "Leather Watch Straps" under Chapter sub-heading 9113.00 attracting 15% rate of duty and claimed concessional rate of duty under Notification No. 1/93-C.E., dated 28-2-1993. The classification list was duly approved on 7-7-1993. Subsequently, the assessee filed a revised Classification List 2/93-94 effective from 24-6-....

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....n and not under Heading 39.22 ibid as articles of plastic, by the Tribunal in the case of Desai Trading Co. v. C.C.E., Bombay in 1997 (93) E.L.T. 702 (T). Following the same we would classify the "Leather Watch Straps" under 91.13 of the Central Excise Tariff i.e. under Chapter 91. (b) The subsequent Tribunal decision in the case of Titan Watches Ltd. v. C.C., Bangalore in 1999 (110) E.L.T. 834 (....