Page 122 - ELT_15th July 2020_Vol 373_Part 2
P. 122

E32                         EXCISE LAW TIMES                    [ Vol. 373

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                                                     and specially designed for use in a.  Specially designed to avoid
                                                     one of the processes specified by   contamination; and
                                                     8C102.c.2.                 b.   Specially designed for use in
                                                                                     one of the processes specified
                                                                                     by 8C102.c.2.
                                       20.   New Entry  8C101 Materials specially  de- 8C101 Materials specially designed
                                            and Tech- signed for absorbing electro- for absorbing electromagnetic radi-
                                            nical Note  magnetic radiation, or intrinsi- ation, or intrinsically conductive
                                            added to  cally conductive polymers, as polymers, as follows :
                                            8C101.a.   follows :                a.   Materials for  absorbing fre-
                                                     a.   Materials for absorbing    quencies exceeding 2 x 108
                                                          frequencies exceeding 2 x   Hz but less than 3 x 1012 Hz;
                                                          108 Hz but less  than  3  x Note 1 : 8C101.a does not apply to :
                                                          1012 Hz;
                                                     Note 1 : 8C101. a does not apply
                                                     to :
                                                     a.   Hair type absorbers, con- a.   Hair type absorbers, constructed
                                                          structed of natural or syn-  of natural or  synthetic  fibres,
                                                          thetic  fibres,  with  non-  with non-magnetic loading to
                                                          magnetic loading to  provide   provide absorption;
                                                          absorption;           b.   Absorbers having no magnetic
                                                     b.   Absorbers having no magnet-  loss and whose  incident surface
                                                          ic loss and whose incident   is non-planar in shape, includ-
                                                          surface is non-planar in   ing pyramids, cones, wedges and
                                                          shape, including  pyramids,   convoluted surfaces;
                                                          cones, wedges and convoluted c.   Planar absorbers, having all of
                                                          surfaces;                  the following :
                                                     c.   Planar  absorbers,  having all   1.   Made from  any of the  fol-
                                                          of the following :             lowing :
                                                          1.  Made  from any of the      a.   Plastic foam materi-
                                                              following :                    als (flexible or  non-
                                                              a.   Plastic foam ma-          flexible) with carbon-
                                                                  terials (flexible or       loading, or organic
                                                                  non-flexible) with         materials, including
                                                                  carbon-loading, or         binders,   providing
                                                                  organic materials,         more than 5%  echo
                                                                  including binders,         compared with metal
                                                                  providing  more            over a bandwidth ex-
                                                                  than 5% echo               ceeding ± 15% of the
                                                                  compared  with             centre  frequency of
                                                                  metal  over  a             the incident energy,
                                                                  bandwidth   ex-            and not capable of
                                                                  ceeding ± 15% of           withstanding  tem-
                                                                  the centre fre-            peratures exceeding
                                                                  quency of the in-          450 K (177°C); or
                                                                  cident  energy,        b.  Ceramic  materials
                                                                  and not capable of         providing more than
                                                                  withstanding               20% echo compared
                                                                  temperatures ex-           with metal  over a
                                                                  ceeding 450 K              bandwidth exceeding
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