"Agricultural implements, as described in item ___________, or successive issues thereof," or "Packing house products, as described under heading 'Packing house products' in PSC (and/or ICC) No. ___, supplements thereto or successive issues thereof." Such reference to a separate item or tariff may not be made unless a definite and complete list of the articles under the same generic heading is shown in the item, tariff or classification so referred to; therefore it is not permissible for a commodity tariff to contain an item such as "Cotton Piece goods, N.O.I. in National Classification," or to contain reference to classification or classification exceptions for a list of articles upon which commodity rates apply when such reference is limited to articles taking a specified rating, such as "Agricultural implements, taking Class 100 rating in National Classification under the heading 'Agricultural implements'."
Mont. Admin. r. 38.3.2704
Sec. 69-12-201, MCA; IMP, Title 69, Chapter 12, Part 5, MCA;