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    <description>Exempts specified parts required for initial setting up, assembly or manufacture of listed plants and machinery from customs duty insofar as duty exceeds the rate for the complete article, conditional on certification by specified authorities and execution of a bond to pay any difference if parts are not proved to have been used for the declared purposes; identifies applicable tariff headings and exclusions.</description>
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      <description>Exempts specified parts required for initial setting up, assembly or manufacture of listed plants and machinery from customs duty insofar as duty exceeds the rate for the complete article, conditional on certification by specified authorities and execution of a bond to pay any difference if parts are not proved to have been used for the declared purposes; identifies applicable tariff headings and exclusions.</description>
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