I am directed to say that certain doubts have been raised regarding proper classification of plastic casing/ cappings and their fittings. The plastic Casing Capping and Fittings Manufacturers Association has pointed out the 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 and tubes falling under heading No. 39.17 CET.

2.    The plastic casing/ cappings are used for fixing and covering the electrical wires/ cables to be fixed on the walls. Plastic casing is fitted to the wall, in which the electrical wires are placed. To give a better look, these casings containing wires are covered with the plastic cappings, to form a full rectangle in the cavity of which electrical wires and cables are contained.

3.    The matter has been examined. It appears that, doubts may have arisen mainly because of Board's Order No. 42/4/95-CX dated 18.12.95. The Board had earlier examined the classification of PVC pipes and tubes which are used for protecting electrical wiring/ cables. The Board had clarified by the above 37B order that such pipes and tubes will be classified under heading No. 39.17 and will not get out of heading merely beading 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 39.71 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 given in note 8 Chapter 39, which states that for falling heading No. 39.17, the product should be hollow, of a kind generally used for conveying, conducting or distributing of gases or liquids.

5.    It is clear that the subject products are neither in shape nor is use, at all akin to the plastic tubes of heading 31.17. These products are not known in the market as plastic tube and pipes either. A logical construction of the tariff description indicates that any tubes or pipe must necessarily be of one-piece construction. In this case plastic casings/ cappings and fittings come in two parts and are never used for transmission of liquids or gases. Thus by virtue of chapter note 8 to heading 39.17 these products are certainly out of the purview of heading 39.17. Having been eliminated out of heading No. 39.17 such plastic casing/ cappings and fittings have to be appropriately classified under heading No. 39.26 CET as "other articles or plastics".