Declares that imported saws for cutting and chamfering high‑density polyethylene (HDPE) pipe (tariff classification 8465.99.00) qualify for the Item 50 concession in Part III of Schedule 4 to the Customs Tariff Act 1995. The concession began on 12 December 2006 and continues until revoked. Importers of the specified machinery receive concessional tariff treatment (lower or no customs duty), shifting cost from importers to the budget. The order was made under s269P of the Customs Act 1901 by a delegate and may be revoked under ss269SC–269SD.