- 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.

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....r under Chapter Heading 39.17.<br>Circular No. F.NO.13/5/96 Dated:- 11-9-1998 Order-Instruction Dated:- 11-9-1998 Order-Instruction<br>Central Excise<br>F.No.13/5/96-CX.I New Delhi, 11/09/1998 S....

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....n the Board and the Board is of the view that plastic tube in running length, manufactured from plastic granules, arising at ball pen is rightly classifiable under chapter heading of 39.17 as "Tubes, ....