Create a new document with white background that is approx 300 x 300 pixels. Use the paintbrushtool with the diameter 50 pixels and draw shape of a tube.

Select the shape with Magic wand tool.

Add a new layer and fill the selection with a grey shade. Apply the Gaussian blur filter with radius 11.

Go to Filter / render / lighning effects and use the settings as you can see here to the left. The light direction shall be from top left.

Now, use the line tool (2 pixels) to draw some black lines.

When you're done, hold down Ctrl at same time as you click on the layer with the black lines. Add a new layer just beneath and fill the selection with white

Add Filter / Blur / gaussian Blur with radius 1 and set layer transparency to 50. Use th move tool to move the white lines slightly down right.

go to Image/ adjust / hue-saturation and colorize your tube