![]() ![]() (c) spare parts and materials used in the maintenance of equipment and buildings ![]() Indirect material means a material used in the production, testing, or inspection of a good but not physically incorporated into the good, or a material used in the maintenance of buildings or the operation of equipment associated with the production of a good, including: Aquaculture means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants from seed stock such as eggs, fry, fingerlings, or larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators į un g ible goods or fungible materials means goods or materials that are interchangeable for commercial purposes and the properties of which are essentially identical
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