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2001 (10) TMI 399 - CEGAT, CHENNAIExtract: .......ction 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 rsquo 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.
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