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You don't cement the tubing, you can take it out whenever you want.
Casings usually from20" to7" which are run after drilling hole size of24",171/2" ,121/2" and81/2" after running casing string cementing job is done to make a cement barrier for zonal / reservoir isolation so that channeling of reservoir fluid may be prevented. Casing is very necessary for smooth drilling operations in deep and ERD wells so that hole collapsing may be got rid of.
Tubings are run after drilling. Tubings are of51/2 to23/8" in well completions to safe and cost effective maintenance of wells in production phase of well. Thru tubing we safely and efficiently produce wells according to reservoir volume and nature.
Regards
A SATTAR
E (PRODUCTION)-PPL