Circular No. 8/88 Dated 10-3-1988

Classification of Reel Core - Regarding.- Doubts have been raised regarding the classification of ‘Reel Core’.

The reel core is reportedly about 6 inches in diameter and forms the centre core of a paper roll/reel on which the paper is wound before despatch from the factory. It is similar to a paper tube (which is used for winding yarn, thread etc. upon it) except that reel core has more strength and thickness than a paper tube.

The matter has been examined. In this regard, attention is invited to instructions contained in Board’s telex F.No. 61/11/86-CX.2, dated 8-1-1987 under which paper tubes and paper cones have been held to be classifiable under sub-heading No. 4818.19 of Central Excise Tariff. On the same analogy, reel core would also appear to be classifiable under sub-heading No. 4818.19 of Central Excise Tariff as, essentially, such reel cores are nothing but support materials on which goods are wrapped or wound.

Trade interests may be informed accordingly.

[F. No. 61/6/88-CX.4 ]