P.R. Laws tit. 21, § 5161
2019-02-20 00:00:00+00
Finished products.— Shall be understood to mean those commercial goods obtained by combining two or more “raw materials” or submitting one or more of these to industrial processes, provided that in one case or the other, predetermined methods and manual labor are used directly or indirectly.
History —Aug. 30, 1991, No. 83, § 5.11.