Page 120 - ELT_15th July 2020_Vol 373_Part 2

E30 EXCISE LAW TIMES [ Vol. 373

1 2 3 4
b. A “specific ten- 2. Materials specified by
sile strength” 8C110.c.
exceeding 17.7 × Note 1 8A102 does not apply to
10 4 m; or “composite” structures or laminates,
2. Materials specified by made from epoxy resin impregnated
8C110.c. carbon “fibrous or filamentary materi-
Note 1 8A102 does not apply to als”, for the repair of “civil aircraft”
“composite” structures or lami- structures or laminates, having all of
nates, made from epoxy resin im- the following :
pregnated carbon “fibrous or fila- a. An area not exceeding
mentary materials”, for the repair of 1 m 2 ;
“civil aircraft” structures or lami- b. A length not exceeding
nates, having all of the following : 2.5 m; and
a. An area not exceeding 1 m 2 ; c. A width exceeding 15 mm.
b. A length not exceeding 2.5 m; Note 2 8A102 does not apply to semi-
and finished items, specially designed for
c. A width exceeding 15 mm. purely civilian applications as follows :
Note 2 8A102 does not apply to a. Sporting goods;
semi-finished items, specially de- b. Automotive industry;
signed for purely civilian applica- c. Machine tool industry;
tions as follows : d. Medical applications.
a. Sporting goods; Note 3 8A102.b.1. does not apply to
b. Automotive industry; semi-finished items containing a max-
c. Machine tool industry; imum of two dimensions of interwoven
d. Medical applications. filaments and specially designed for
Note 3 8A102.b.1. does not apply applications as follows :
to semi-finished items containing a a. Metal heat-treatment fur-
maximum of two dimensions of naces for tempering met-
interwoven filaments and specially als;
designed for applications as fol- b. Silicon boule production
lows : equipment.
a. Metal heat-treatment Note 4 8A102 does not apply to fin-
furnaces for tempering ished items specially designed for a
metals; specific application.
b. Silicon boule produc- Note 5 8A102.b.1. does not apply to
tion equipment. mechanically chopped, milled, or cut
Note 4 8A102 does not apply to carbon “fibrous or filamentary materi-
finished items specially designed for als” 25.0 mm or less in length.
a specific application.
17. Change in 8A105 Body armour and com- 8A105 Body armour and compo-
entry ponents therefor, as follows : nents therefor, as follows :
against a. Soft body armour not a. Soft body armour not manu-
8A105.b. manufactured to military factured to military standards
standards or specifications, or specifications, or to their
or to their equivalents, and equivalents, and specially de-
specially designed compo- signed components therefor;
nents therefor; b. Hard body armour plates
b. Hard body armour plates providing ballistic protection
providing ballistic protec- equal to or less than level IIIA
EXCISE LAW TIMES  15th July 2020  120