Horological Machines and Testing equipments. - Exemption under Notification No. 45/85-Cus., dated 26-2-1985 not to be denied on the basis that machines and equipment imported not exclusively meant for manufacture or assembly of mechanical wrist watches or parts thereof and quartz analog wrist watches or parts thereof. DGTD certificate not to be overruled or ignored by the Customs. Exemption from duty available if all conditions mentioned in notification complied with. - Titan Watches Ltd. v. Union of India - 1994 (69) E.L.T. 22 (Mad.).

Numbering machine. - See under CHAPTER 84.

Programmers for Pace Maker (Time Switches) are not like sensitive time switches for street light controls but meant for use along with a Pace Maker, classifiable under Heading 91.07 of Customs Tariff Act, 1975 hence not eligible for benefit of exemption under Notification No. 30/88-Cus. - Collector v. Bright Opticals & Scientific Instruments Pvt. Ltd. - 1999 (107) E.L.T. 822 (Tribunal).

Watch case with bracelet does not cease to be a watch case, hence liable to exemption under Notification Nos. 44/85-Cus. and 65/87-Cus. Chapter 91 of the Customs Tariff Act, 1975. - Titan Watches Ltd. v. Collector - 2000 (115) E.L.T. 28 (S.C.).