Circular No.609/46/2001-CX, dt. 26th December, 2001


Classification of plastic refill tubes cut to size meant for use In ball point pens.
I am directed to refer to the correspondence resting with Board"s letter No. 13/5/96/CX.I, dated 4.6.96 and 11.9.98 (Copies enclosed) on the above subject. Board have clarified that plastic tube in running length are correctly classifiable under heading 39.17. However representations have been received from the Trade that in some cases the plastic tubes cut to size for use in refills are only produced and plastic tubes in running length do not come into existence at any intermediate stage as the process is a continues one. This is a question of fact which the assessing officers will have to determine. If the plastic tubes in running length are produced as an identifiable product at an intermediate stage, they will pay duty under heading 39.17 before these are issued for cutting to size for use in refills. If the process is a continues one and what emerges are plastic tubes cut to size meant for use only in refills, they will be classified under heading 96.08 of the CET.

2. It is further clarified that the plastic tubes cut to size subsequently for use in refills of ball point pens, would however be classifiable under heading 96.08 of the CET.

3. You may issue suitable Trade Notice and remove any doubt raised by the trade regarding the correct classification of the plastic tubes meant for ball pens.

4. This may be brought to the notice of field formations.

5. Receipt of the circular may please be acknowledged.

Sd/-
(Suraksha. Katiyar)
Under Secretary to the Government of India

F.No.96/1/99/CX.I

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