Pulp, Paper and Paperboard Manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing corrugated paperboard sheeting or containers, or paperboard containers, are included in Class 1521 Corrugated Paperboard and Paperboard Container Manufacturing; - (b) manufacturing paper stationery are included in Class 1523 Paper Stationery Manufacturing; - (c) manufacturing bitumen or tar treated papers, felts or foils (including laminated or impregnated) in which the lamination or impregnation is the main ingredient are included in Class 1709 Other Petroleum and Coal Product Manufacturing; - (d) manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bitumised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 2090 Other Non-Metallic Mineral Product Manufacturing; and - (e) manufacturing chemically treated paper or sensitised photographic paper are included in Class 1891 Photographic Chemical Product Manufacturing. **Primary Activities:** - Newsprint manufacturing - Paper manufacturing - Paper pulp manufacturing - Paperboard manufacturing - Wood pulp manufacturing