11Eligible raw materials and parts

#### 11 Eligible raw materials and parts (1) Any subitem in Chapter 1 that refers to eligible raw materials and parts in relation to specified activities is to be read as referring to the following goods: (a) goods for use by the exemption user exclusively as raw materials in the on‑site construction of goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (b) goods for use by the exemption user exclusively as parts for goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (c) goods for use by the exemption user exclusively as raw materials in repairing or maintaining goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities. (2) In this section: > goods/equipment means goods, or machinery, implements or apparatus.