Estará exenta de los arbitrios establecidos en esta parte cualquier materia prima, excluyendo cemento hidráulico, para ser usada en Puerto Rico en la elaboración de productos terminados, así como los propulsores, camiones o montacargas, según dichos términos se definen en la sec. 31628 de este título, que se utilicen exclusivamente y permanentemente dentro del circuito de la planta manufacturera.
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