https://www.taxtmi.com/circulars?id=6978 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. en-us Thu, 10 Mar 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6978 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. Circulars Central Excise Thu, 10 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6978