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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 91

Print

Clocks and watches and parts thereof


NOTES :

1. This Chapter does not cover :

(a) clock or watch glasses or weights (classified according to their constituent material);

(b) watch chains (heading 7131 or 7117, as the case may be);

(c) parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);

(d) bearing balls (heading 7326 or heading 8482, as the case may be);

(e) articles of heading 8412 constructed to work without an escapement;

(f) ball bearings (heading 8482);

(g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.

3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

9101

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal

9102

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101

9103

Clocks with watch movements, excluding clocks of heading 9104

9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft , spacecraft or vessels

9105

Other clocks

9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time , with clock or watch movement or with synchronous motor (for example, time - registers, time -recorders)

9107

Time switches with clock or watch movement or with synchronous motor

9108

Watch movements, complete and assembled

9109

Clock movements, complete and assembled

9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

9111

Watch cases and parts thereof

9112

Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

9113

Watch straps , watch bands and watch bracelets, and parts thereof

9114

Other clock or watch parts

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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)