(a) Aquellos respecto a los cuales, al tiempo de su depósito, se entregue[n] al Secretario de Hacienda una declaración conteniendo un detalle y descripción de los mismos, expresando que se depositan para ser envejecidos y poniéndolos bajo su control, según las reglas que al efecto el Secretario de Hacienda prescribirá.
(b) Aquellos productos que, aunque depositados en adeudo bajo el control del Secretario de Hacienda para otros fines, pueda el Secretario de Hacienda comprobar que su calidad ha mejorado o pueda mejorar con dicho depósito.
(c) Productos depositados en adeudo con anterioridad a la vigencia de esta ley, respecto a los cuales pueda el Secretario de Hacienda comprobar lo expresado en el inciso (b) de esta sección.
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