However, the expression ‘manufacture from materials of any heading, including other materials of heading …’ means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used.
Mar sin féin, ciallaíonn “monarú as ábhair atá faoi aon cheannteideal, lena n-áirítear ábhair eile atá faoi cheannteideal …” nach bhféadfar ach ábhair atá aicmithe sa cheannteideal céanna leis an táirge a bhfuil a thuairisc éagsúil le tuairisc an táirge a thugtar i gcolún 2 sa liosta a úsáid.