A. Raw materials for the manufacture of approved goods excluding goods to which 27.10 refers

B. Packaging and labeling materials for transport of completed products excluding goods to which 4821 and Ch 32 refers.

C. Equipment used to establish a new manufacturing enterprise, limited to those goods appearing in Chapters 84 and 85, but excluding goods falling within the headings 7415, 8418, 8476, 8506, 8508 to 8510, 8512, 8513, 8516 to 8523, 8527 to 8529, 8539, 8701 to 8716.

Conditions:

A. That the finished goods arising from the manufacture or processing operation shall, in the interests of consumer protection, satisfy the Director of Industry in respect to their quality, quantity, and value.

B. Goods identified under (c) are entitled to a duty concession for a maximum of 3 years from the time of the exemption approval The Director, Dept. of Industry.