- Classification of plastic tubes, in running length manufactured from plastic granules arising at intermediate stage of manufacture of plastic refill for ball pen whether under Chapter Heading 96.08 or under Chapter Heading 39.17. - Central Excise - F.NO.13/5/96

F.No.13/5/96-CX.I New Delhi, 11/09/1998 Sub: - Classification of plastic tubes, in running length manufactured from plastic granules arising at intermediate stage of manufacture of plastic refill for ball pen whether under Chapter Heading 96.08 or under Chapter Heading 39.17. I am directed to refer to the correspondence resting with Board's letter F.No.13/5/96-CX.I dt. 1.6.96 on the above subject. 2. The matter has been examined in the Board and the Board is of the view that plastic tube in running length, manufactured from plastic granules, arising at ball pen is rightly classifiable under chapter heading of 39.17 as "Tubes, pipes and hoses and fittings therefor" of plastic. 3. You may remove any doubt raised by the trade regarding the correct classification of the plastic tubes for ball pens accordingly. (Note:- see Cir. No.609/46/2001-CX, dt. 26/12/2001)