https://www.taxtmi.com/caselaws?id=107426 Conduit tubes used to protect electrical cables and wires were treated as classifiable under Heading 39.17 of the Central Excise Tariff Act, 1985 because the classification issue had already been settled in the assessee's own case and a Board circular under Section 37B had clarified the same classification. The Tribunal followed the earlier final order and the admitted settled position for the material period, and rejected the Revenue's challenge. The rival headings, 39.26 and 85.47, were not accepted for these goods. en-us Mon, 08 Jul 2002 00:00:00 +0530 Thu, 22 Mar 2012 13:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107426 Conduit tubes used to protect electrical cables and wires were treated as classifiable under Heading 39.17 of the Central Excise Tariff Act, 1985 because the classification issue had already been settled in the assessee's own case and a Board circular under Section 37B had clarified the same classification. The Tribunal followed the earlier final order and the admitted settled position for the material period, and rejected the Revenue's challenge. The rival headings, 39.26 and 85.47, were not accepted for these goods. Case-Laws Central Excise Mon, 08 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107426