Commonwealth Consolidated ActsIn this Subdivision:
"inner container" includes any container into which goods are packed, other than a shipping or airline container, pallet or other similar article.
"materials" , in relation to goods, means:
(a) if the goods are unmanufactured raw products--those products; and
(b) if the goods are manufactured goods--all matter or substances used or consumed in the manufacture of the goods (other than matter or substances that are treated as overheads); and
(c) in either case--the inner containers in which the goods are packed.
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