2001 (10) TMI 399 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected Revenue's appeal seeking classification of conduit tubings under Sub-heading 3926.90, stating they fall under Tariff Sub-heading 39.17 as per CBEC Board Circular. The Tribunal found the item fits within Tariff Heading 39.17 and upheld the Commissioner's order, citing the binding nature of Board circulars under Section 37B and relevant Apex Court judgments. The appeals were dismissed.