P.R. Laws tit. 21, § 5160
2019-02-20 00:00:00+00
For the purpose of §§ 5160–5163 of this title, “raw materials” shall be understood to mean not only products derived from farming or the so-called extractive industries in their natural form, but any subproduct, any partially processed product, or any finished product, provided it is used as an ingredient or as an integral part of another industrial product, so that when the industrial process is performed, said “raw materials” totally and completely become part of the finished product, or are completely consumed, totally extinguished and cease to exist.
History —Aug. 30, 1991, No. 83, § 5.10.