https://www.taxtmi.com/circulars?id=6515 Classification of cotton linters after processing depends on the method used: raw, cleaned, bleached or rendered absorbent linters remain under Heading 1401, but where linters are subjected to alkaline cooking/digestion (pulping) that solubilises non cellulosic materials and yields a purified cellulose product, they are classifiable as cotton linter pulp under Heading 4701. Processes that do not produce such a fundamental transformation do not attract additional excise beyond the treatment applicable to bleached cotton linters. en-us Tue, 07 Aug 1990 00:00:00 +0530 Sat, 04 Jul 2009 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6515 Classification of cotton linters after processing depends on the method used: raw, cleaned, bleached or rendered absorbent linters remain under Heading 1401, but where linters are subjected to alkaline cooking/digestion (pulping) that solubilises non cellulosic materials and yields a purified cellulose product, they are classifiable as cotton linter pulp under Heading 4701. Processes that do not produce such a fundamental transformation do not attract additional excise beyond the treatment applicable to bleached cotton linters. Circulars Central Excise Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6515