Division 28Production of lime

### Division 28—Production of lime 328 (1) The production of lime is the physical and chemical transformation, through the calcining process, of calcium and magnesium sources (such as calcium carbonate (CaCO3) and magnesium carbonate (MgCO3)) into lime that has a concentration of either or both of calcium oxide (CaO) and magnesium oxide (MgO) of at least 60%. (2) The production of lime is specified as an emissions‑intensive trade‑exposed activity. (3) The production of lime is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of lime is by a tonne of lime on a dry weight basis that: (a) has a concentration of either or both of calcium oxide (CaO) and magnesium oxide (MgO) of at least 60%; and (b) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Relevant product and saleable quality are explained in Part 2.