Commissioner of C. Ex. Vs. Jayana Times Industries Ltd.

1. 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 which applied only to the watch components. however, the commissioner (appeals) had reversed the order of the assistant collector by holding that the chapter sub-heading 9113.00 of chapter 91 bears the description as clocks and watches and parts thereof and the watch straps have not been mentioned under sub-heading 9113.00 of the chapter, must be construed as parts/components of watches.2. none has come present on behalf of the respondents although notice for today's hearing was sent to them on 20-4-2000. the respondents are from sahibabad/ghaziabad but no response has been received from them.the matter being old one, we proceed to decide the same after hearing the sdr.3. we have heard the sdr, shri satnam singh and gone through the impugned order.4. the issue regarding the availability 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. applying the ratio of this law laid down by the apex court, we have no option but to hold that the view taken by the commissioner (appeals) that the watch straps are also entitled to the benefit of notification 72/86 being part of the watch is prefectly valid and needs no interference.5. resultantly, there is no merit in the appeal of the revenue and the same is ordered to be dismissed.