https://www.taxtmi.com/caselaws?id=100443 Conduit tubings used to protect electrical wiring and cables were treated as falling under Heading 39.17 because their use and description matched that tariff entry. A Board circular issued under Section 37B had already classified PVC tubings and pipes for electrical wiring and cables under the same heading, and that circular was binding on the authorities. On that basis, the goods could not be reclassified as other plastic articles under Sub-heading 3926.90. The commentary confirms that where a specific 37B circular applies and the product fits the prescribed description, classification must follow the circular. en-us Wed, 03 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100443 Conduit tubings used to protect electrical wiring and cables were treated as falling under Heading 39.17 because their use and description matched that tariff entry. A Board circular issued under Section 37B had already classified PVC tubings and pipes for electrical wiring and cables under the same heading, and that circular was binding on the authorities. On that basis, the goods could not be reclassified as other plastic articles under Sub-heading 3926.90. The commentary confirms that where a specific 37B circular applies and the product fits the prescribed description, classification must follow the circular. Case-Laws Central Excise Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100443