TMI BlogExciseability and classification of Cotton Linters after processing - Whether classifiable under Heading 1401 or 4701X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 bleached Cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 cotton from raw l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 product obtained from c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining to be classified under heading 1401 as bleached Cotton Linters, the process cannot be regarded as a process of manufacture in the absence of a fundamental transformation of the raw material. Accordingly, further duty on bleached cotton linters made from cotton linters would not be attracted. 4. In view of the above, the Board directs that the pending assessments may be finalised in the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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