Circular No.609/46/2001-CX
26 .12.2001

F.No. 96/1/99-CX.I
Government of India
Ministry of Finance
Deptt. of Revenue

Subject:- 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 continuous 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 continuous 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.

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6.  Hindi version will follow.

F.No. 13/5//96-CX.I
Government of India
Ministry of Finance
Deptt. of Revenue

Subject:- Reference from White Feather Pen Co. Distt, Valsad (Gujarat State) Regarding classification of Plastic Tubes for Ballpen Refills.

I am directed to forward herewith a copy of representation dt. 9.2.96 received from M/s White Feather pen Co. Distt. Valsad on the subject cited above and to request you to intimate the present practice of assessment/ classification of plastic tubes for ballpen refills in your charge indicating reasons therefor alongwith your comments in the matter by 20.6.96 positively.

Yours faithfully,

S.C.Bhatia
Under Secretary to the Govt. of India

F.No. 13/5//96-CX.I
Government of India
Ministry of Finance
Deptt. of Revenue

Subject:- 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 dated 4.6.96 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 intermediate stage of manufacture of plastic refill for ball pens is rightly classifiable under chapter heading 39.17. as “Tubes, pipes ad hoses ad fittings therefore“ of plastic.

3. You may remove any doubt raised by the trade regarding the correct classification of the plastic tubes for all pens accordingly.

Yours faithfully,

S.C.Bhatia
Under Secretary to the Govt. of India

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Category : Excise Duty (4049)
Type : Circulars (7511) Notifications/Circulars (30301)

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