Case Laws

2008(09)LCX0209: Universal Ventures: Clocks embellished with pictures or other useful attachments are classifiable as regular clocks under sub-heading 9105 29/9105 00 and not as toys clocks under heading 9503.

2004(09)LCX0099: Goel Private Ltd.: Watch components constituting complete watch in knocked down condition is classifiable under sub-heading 9107 21/9101 29.

1998(12)LCX0215: Bright Opticals & Scientific Instruments Pvt. Ltd.: Programmers for Pace Makers (Time Switches) are classifiable under heading 9107.

1997(06)LCX0172: Anglo Swiss Watch Co.: Time Recorder clocks  are classifiable under heading 9106.

Advance Rulings

2019(02)LCX0139(AAAR): House of Marigold: Marigold Butterfly Bridal with Watch and similar jewellery products containing watch is classifiable under 9101.