{"id":192093,"date":"1997-05-20T00:00:00","date_gmt":"1997-05-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997"},"modified":"2016-12-04T14:24:12","modified_gmt":"2016-12-04T08:54:12","slug":"desai-trading-co-vs-collector-of-central-excise-on-20-may-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997","title":{"rendered":"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1997 (93) ELT 702 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> A.C.C. Unni, Member (J)<\/p>\n<p>1. This is an Appeal filed by M\/s. Desai Trading Co., Bombay against the order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay dated 24-7-1987 confirming the order of the Assistant Collector dated 23-7-1986.\n<\/p>\n<p>2.   The short question raised in the appeal relates to the correct  classification of watch straps.\n<\/p>\n<p>3.   The Appellants are manufacturers of different types of watch straps, metal and plastic. They claimed that their plastic watch straps are correctly classifiable under Chapter Heading 39.22 and ~ claimed exemption under Notification No. 132\/86 on the ground that their product is an article of plastic. Their claim was rejected by the Assistant Collector who held that the item was correctly classifiable under Chapter Heading 92.13 which clearly mentioned watch straps, watch bands and watch bracelets and parts thereof.\n<\/p>\n<p>4.   In appeal the Collector (Appeals) confirmed the finding of adjudicating officer. The present appeal is against the said order.\n<\/p>\n<p>5.   When the matter was called none appeared for the appellants. Shri M. Jayaraman, JDR appeared for the Department. However, there is a letter dated 14-9-1996 from the Appellants requesting for decision of their appeal on merits in their absence.\n<\/p>\n<p>6.   The learned JDR explained the facts of the case and drew attention Para 3 of the impugned order in which the Collector (Appeals) has explained that after the coming into force of the Central Excise Tariff Act, 1985 which is based on the Convention on Harmonised Commodity Description and Coding System (HSN), there is no scope for adopting the trade parlance test for interpreting Chapter Headings containing specific description of goods.\n<\/p>\n<p>7.   We have considered the matter. After the coming into force of the Central Excise Tariff Act, 1985 goods of the same class have been grouped together to enable parity in treatment. It also provides section-wise and Chapter-wise notes having detailed explanation as to the scope and ambit of the respective sections and chapters. These notes have statutory backing. The act also provides rules for the interpretation of the schedules. Rule 3(a) of the Rules of Interpretation clearly states that heading providing the most specific description shall be preferred to headings providing more general description. In the instant case the dispute relates to the correct classification of watch straps. Watch straps are specifically mentioned under Chapter Heading 91.13. There is therefore no scope for classifying Watch Strap, even if they are made of plastic, under Chapter Heading 39.22.\n<\/p>\n<p>8.   In view of the above, we find no merit in the Appeal and the same is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 Equivalent citations: 1997 (93) ELT 702 Tri Del ORDER A.C.C. Unni, Member (J) 1. This is an Appeal filed by M\/s. Desai Trading Co., Bombay against the order-in-appeal passed by the Collector of Central Excise (Appeals), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-192093","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1997-05-19T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-12-04T08:54:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997\",\"datePublished\":\"1997-05-19T18:30:00+00:00\",\"dateModified\":\"2016-12-04T08:54:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\"},\"wordCount\":445,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Customs, Excise and Gold Tribunal - Delhi\",\"Tribunal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\",\"name\":\"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1997-05-19T18:30:00+00:00\",\"dateModified\":\"2016-12-04T08:54:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997","og_locale":"en_US","og_type":"article","og_title":"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1997-05-19T18:30:00+00:00","article_modified_time":"2016-12-04T08:54:12+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997","datePublished":"1997-05-19T18:30:00+00:00","dateModified":"2016-12-04T08:54:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997"},"wordCount":445,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Customs, Excise and Gold Tribunal - Delhi","Tribunal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997","url":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997","name":"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1997-05-19T18:30:00+00:00","dateModified":"2016-12-04T08:54:12+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/desai-trading-co-vs-collector-of-central-excise-on-20-may-1997#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Desai Trading Co. vs Collector Of Central Excise on 20 May, 1997"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/192093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=192093"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/192093\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=192093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=192093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=192093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}