Exciseability and classification of Cotton Linters after processing - Whether classifiable under Heading 1401 or 4701

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../89-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Exciseability and classification of Cotton Linters after processing - Whether classifiable under Heading 1401 or 4701. I am directed to refer the Representations have been received in the Board regarding the correct classification of Cotton Linters after being subjected to certain processes as either....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the seed after ginning. They are an important source of cellulose. Cellulose in its natural fibrous form is used in paper type product and as a chemical raw material for the manufacture of cellulose derivatives and regenerated cellulose products. Cellulose can be isolated from cotton linters by pulping process and is referred to as Chemical Cotton. The usual procedure for preparing chemical....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of non-cellulosic and ligneous materials in the raw linters while leaving the product at the desired level of viscosity. The residual cotton contains about 99% alpha cellulose. This digestion is accompanied by some degradation so that the resultant material usually has a molecular weight lower than that of native cellulose. It may be reasonably concluded from the above description that the pro....