Waste and scrap which result from the working or processing of goods according to the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use.
Measfar fuíoll agus dramhaíl a thig as earraí a oibriú nó a phróiseáil i gcomhréir leis an úsáid deiridh fhorordaithe agus as caillteanais i ngeall ar dhiomailt nádúrtha, measfar iad mar earraí a shanntear don úsáid deiridh fhorordaithe.