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of <h1>'Reel Core' Classified Under Sub-heading 4818.19 as Support Material for Winding Goods in Central Excise Tariff.</h1> Doubts have arisen regarding the classification of 'Reel Core', which is a central component of a paper roll, similar to a paper tube but with greater strength and thickness. Upon examination, it has been determined that reel cores should be classified under sub-heading No. 4818.19 of the Central Excise Tariff, similar to paper tubes and cones. This classification is based on their function as support materials for winding goods. Relevant trade interests should be informed of this classification decision.
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