| Date: |
26-12-2001
|
| Notification No: |
Central Excise Circular No 609/2001
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Classification of plastic refill tubes cut to size meant for use in ball point pens
|
Classification of plastic refill tubes cut to size meant for use in ball
point pens
Circular No. 609 dated 26th
December 2001
I
am directed to refer to the correspondence resting with Board�s Letter No. 13/5/96/CX.I
dated 4.6.96 and 11.9.98 (Copies enclosed) on the above subject. Board have
clarified that plastic tube in running length are correctly classifiable under
heading 39.17. However representations have been received from the trade that
in some cases the plastic tubes cut to size for use in refills are only
produced and plastic tubes in running length do not come into existence at any
intermediate stage as the process is a continuous one. This is a question of
fact, which the assessing officers will have to determine. If the plastic tubes
in running length are produced as an identifiable product at an intermediate
stage, they will pay duty under heading 39.17 before these are issued for
cutting to size for use in refills. If the process is a continuous one and what
emerges are plastic tubes cut to size meant for use only in refills, they will
be classified under heading 96.08 of the CET.
2.���� It
is further clarified that the plastic tubes cut to size subsequently for use in
refills of ball point pens, would however be classifiable under heading 96.08
of the CET.
3.���� You
may issue suitable Trade Notice and remove any doubt raised by the trade
regarding the correct classification of the plastic tubes meant for ball pens.
4.����� This may be
brought to the notice of field formations.
5.����� Receipt of this
Circular may please be acknowledged.
|
|
|