Classification of plastic casings: treated as other articles of plastics, not as pipes used for conveying fluids. Plastic casing, cappings and their fittings used to enclose electrical wiring are not hollow one-piece tubes or pipes used for conveying gases or liquids; they are two-part enclosures not marketed as tubes and therefore fall outside the tubes-and-pipes tariff description and should be classed as other articles of plastics under the residual plastics heading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of plastic casings: treated as other articles of plastics, not as pipes used for conveying fluids.
Plastic casing, cappings and their fittings used to enclose electrical wiring are not hollow one-piece tubes or pipes used for conveying gases or liquids; they are two-part enclosures not marketed as tubes and therefore fall outside the tubes-and-pipes tariff description and should be classed as other articles of plastics under the residual plastics heading.
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