Circular No. 381/14/98-CX I am directed to say that certain doubts have been raised regarding proper classification of plastic casing/ cappings and their fittings. The plastic Casing Capping and Fittings Manufacturers Association has pointed out the there is no uniformity in the classification of plastic casing-cappings and their fittings. In some Commissionerates these articles are being classified as “other articles of plastics” falling under heading No. 3926 of CET
