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Excise Excise Duty Chapter Notes (2005) CHAPTER 47

CHAPTER 47

Pulp of wood or of other ﬁbrous cellulosic material; recovered (waste and scrap) paper or paperboard

NOTES

For the purposes of heading 4702, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

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