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2008 (2) TMI 137 - CESTAT, MUMBAIClassification of wrist watches bearing brand name “Classic” - having regard to the value of the product, there is no difficulty in concluding that the goods will not fall under heading 91.01 and as such, they would fall under heading 91.02 which is the residuary heading for the item ‘watches’ - product in question which is a complete wrist watch would be classifiable under heading 91.02 - Jt. Commissioner had rightly classified the goods u/sh 9102.90 i.e. ‘other’ – revenue’s appeal allowed
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