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TMI Blog2001 (10) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : S.L. Peeran, Member (J)]. These are two Revenue appeals arising from Order-in-Appeal No. 236/97(CBE) dated 26-7-97 by which the Commissioner (Appeals) has held the assessee s contention that the item Conduit tubings fall under Tariff Sub-heading 39.17 of CET in terms of the CBEC Board Circular issued under Section 37B vide letter No. 42/4/95 CX dated 18-12-95 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, he submits that the item is required to be classified only as other articles of plastics under heading No. 3926.90. 3. On the other hand, ld. Counsel Shri Shankarraman submits that there is no dispute with regard to the item being used for protecting electrical wirings and cables, therefore no distinction can be drawn from the Board s order issued under Section 37B of the Act which is bind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued a clear circular under Section 37B that PVC tubings and pipes used in electrical wiring/cable is classifiable under heading 39.17 of the Schedule of CET Act 1985. The Apex Court has now clearly laid down that the Board s circular under Section 37B of the Act are binding on the authorities. Therefore, there is no merit in these appeals and hence the same are rejected. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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