https://www.taxtmi.com/circulars?id=418 If an identifiable intermediate product of plastic tubes in running length is produced, those tubes are classifiable under the tariff for plastic articles and liable to duty before cutting. If the manufacture is a continuous process producing only cut to size tubes for refills, the cut to size tubes are classifiable under the tariff provision for writing instrument refills. Whether running length tubes exist is a question of fact for the assessing officer. en-us Wed, 26 Dec 2001 00:00:00 +0530 Tue, 23 Sep 2008 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=418 If an identifiable intermediate product of plastic tubes in running length is produced, those tubes are classifiable under the tariff for plastic articles and liable to duty before cutting. If the manufacture is a continuous process producing only cut to size tubes for refills, the cut to size tubes are classifiable under the tariff provision for writing instrument refills. Whether running length tubes exist is a question of fact for the assessing officer. Circulars Central Excise Wed, 26 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=418