2001 (10) TMI 399

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....pellant. Shri J. Shankarraman, Advocate, for the Respondent. [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 S....

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.... under Section 37B with regard to the item in question. Therefore, 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 fro....