Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Cellulose Powder Classified as Chemical Derivative; Bleached Cotton Linters Under Plant Material Category per Central Excise Tariff.</h1> The circular addresses the classification of cellulose powder/microcrystalline cellulose powder and bleached cotton linters/bleached cotton linter pulp under the Central Excise Tariff. It clarifies that cellulose powder should be classified under Sub-heading 3912.90 as it falls under 'cellulose and its chemical derivatives' in primary forms, according to Chapter 39. Bleached cotton linters, on the other hand, are classified under Heading 14.01, as they are covered by the Chapter 14 description in the tariff. The circular instructs that these clarifications be communicated to relevant field formations and advises finalizing pending assessments based on this guidance.