AAAR : Upholds AAR, classifies product ‘Marigold Butterfly Bridal with watch’ under HSN 9101 covering watches

Gujarat AAAR confirms AAR ruling, holds that the product marigold Butterfly Bridal with watch and other similar products supplied by the appellant merits classification under Heading 9101 while rejecting appellant’s classification under Chapter Note Heading 7113 applicable to jewellery; Holds that the expression ‘Articles of Jewellery’ for the purpose of heading 7113 as given under Chapter Note 9 of Chapter 71 of the Customs Tariff Act, 197...