Page 126 - ELT_15th July 2020_Vol 373_Part 2

E36 EXCISE LAW TIMES [ Vol. 373

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23. Change in 8C110 a. Organic “fibrous or 8C110 a. Organic “fibrous or fil-
8C110.c and filamentary materials”, amentary materials”, hav-
Note having all of the follow- ing all of the
ing : following :
1. “Specific modu- 1. “Specific modulus”
lus” exceeding exceeding 12.7 × 10 6
12.7 × 10 6 m; and m; and
2. “Specific tensile 2. “Specific tensile
strength” exceed- strength” exceeding
ing 23.5 × 10 4 m; 23.5 × 10 4 m;
Note 8C110.a does not apply to Note 8C110.a does not apply to poly-
polyethylene. ethylene.
b. Carbon “fibrous or b. Carbon “fibrous or fila-
filamentary materi- mentary materials”,
als”, having all of the having all of the follow-
following : ing :
1. “Specific modu- 1. “Specific modu-
lus” exceeding lus” exceeding
14.65 × 10 6 m: 14.65 × 10 6 m; and
and 2. “Specific tensile
2. “Specific tensile strength” exceed-
strength” ex- ing 26.82 × 10 4 m;
ceeding 26.82 ×
10 4 m;
Note 8C110.b does not apply to : Note 8C110.b does not apply to :
a. “Fibrous or filamentary a. “Fibrous or filamentary
materials”, for the re- materials”, for the repair of
pair of “civil aircraft” “civil aircraft” structures
structures or laminates, or laminates, having all of
having all of the follow- the following :
ing : 1. An area not exceed-
1. An area not ex- ing 1 m 2 ;
ceeding 1 m 2 ; 2. A length not exceed-
2. A length not ex- ing 2.5 m; and
ceeding 2.5 m; 3. A width exceeding
and 15 mm.
3. A width exceed- b. Mechanically chopped,
ing 15 mm. milled or cut carbon “fi-
b. Mechanically chopped, brous or filamentary mate-
milled or cut carbon rials” 25.0 mm or less in
“fibrous or filamentary length.
materials” 25.0 mm or c. Inorganic “fibrous or
less in length filamentary materials”,
c. Inorganic “fibrous or having all of the follow-
filamentary materials”, ing :
having all of the follow- 1. Having any of the
ing : following :
1. “Specific modu- a. Composed of
lus” exceeding 50% or more

EXCISE LAW TIMES  15th July 2020  126