(a) Si son abonos mezclados o abonos líquidos, los grados de los mismos y las toneladas de los abonos fabricados, importados, comprados en plaza, vendidos y recibidos o cedidos en calidad de préstamo.
(b) Si son materias primas de abonos o enmiendas de terreno las clases que sean, los análisis garantizados y las toneladas de tales materias primas de abonos o enmiendas de terreno importadas, compradas en plaza, vendidas, fabricadas y recibidas o cedidas en calidad de préstamo.
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