https://www.taxtmi.com/circulars?id=191 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. en-us Tue, 17 Mar 1998 00:00:00 +0530 Mon, 22 Sep 2008 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=191 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. Circulars Central Excise Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=191