Cellulose powder/microcrystalline cellulose powder and bleached cotton linters/bleached cotton linter pulp - Classification [sub-heading 3912.90 and Heading 14.01]

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..... Circular No. 6/90-CX.3 Dated 19-2-1990 [From F. No. 93/5/90-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Classification of Cellulose powder/microcrystalline cellulose powder and bleached cotton linters/ bleached cotton linter pulp - Clarification regarding. Doubts have been expressed regarding the correct classification of cellu .....

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..... 4 is not appropriate inasmuch as it only covers vegetable plaiting materials; vegetable products, not elsewhere specified or included. The classification of the product under Heading 29.42 as "other organic compounds" is not correct. The Heading covers separate chemically defined organic compounds not classified elsewhere. The cellulose powder is not a separate chemically defined organic compound .....

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..... d by the expression "primary form", as per Note 6(b) of Chapter 39 of CET. Therefore, the appropriate classification of cellulose powder under Central Excise Tariff would be under Sub-heading 3912.90. In this connection your attentions is also invited to the instructions contained in Board's letter F. No. 93/51/88-CX.3 (Circular No. 32/88), dated 15-12-1988 on the same issue in the context of the .....

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..... urther, as per the Chapter Notes under Chapter 14 of CET vegetable materials or fibres or vegetable materials of a kind used primarily in the manufacture of textiles suitable for use only as textile materials are excluded from Chapter 14. From this, it could be inferred that all other vegetable materials or fibres, vegetables materials of a kind not used primarily in the manufacture of textiles ar .....

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