Classification of Plastic Casing/Cappings and their Fittings

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....d Fittings Manufacturers Association has pointed out that 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, whereas in others, a view-has been taken that those products are nothing but plastic pipes and tubes tailing under hea....

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....t out of heading merely because they are not exclusively used for conveying, conducting or distributing gases or liquids. 4. In this context, we may first look into the tariff description of heading 39.17 which reads as under:- "Tubes and pipes, hoses and fittings therefor (for example joints, elbows and flanges) of plastics". The scope of the expression "tubes, pipes and hoses" have been give....