Classification of reel core as support material under excise tariff, analogous to paper tubes and cones. Reel cores, strengthened paper tubes forming the central support for paper rolls, perform the same support function as paper tubes and cones. On analogy with Board instructions classifying paper tubes and cones under sub-heading 4818.19 of the Central Excise Tariff, reel cores are likewise classifiable under that tariff sub-heading as support materials for goods wound or wrapped.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of reel core as support material under excise tariff, analogous to paper tubes and cones.
Reel cores, strengthened paper tubes forming the central support for paper rolls, perform the same support function as paper tubes and cones. On analogy with Board instructions classifying paper tubes and cones under sub-heading 4818.19 of the Central Excise Tariff, reel cores are likewise classifiable under that tariff sub-heading as support materials for goods wound or wrapped.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
