Excise Tax Act — E-15 1
1 All the following: (a) machinery and apparatus sold to or imported by manufacturers or producers for use by them primarily and directly in (i) the manufacture or production of goods, (ii) the development of manufacturing or production processes for use by them, or (iii) the development of goods for manufacture or production by them, (b) machinery and apparatus sold to or imported by manufacturers or producers for use by them directly in the detection, measurement, prevention, treatment, reduction or removal of pollutants to water, soil or air attributable to the manufacture or production of goods, (b.1) machinery and apparatus for use primarily and directly in the treatment or processing of toxic waste in a toxic waste treatment plant, (c) equipment sold to or imported by manufacturers or producers for use by them in carrying refuse or waste from machinery and apparatus used by them directly in the manufacture or production of goods or for use by them for exhausting dust and noxious fumes produced by their manufacturing or producing operations, (d) safety devices and equipment sold to or imported by manufacturers or producers for use by them in the prevention of accidents in the manufacture or production of goods, (e) self-propelled trucks mounted on rubber-tired wheels for off-highway use exclusively at mines and quarries, (f) internal combustion tractors, other than highway truck tractors, for use exclusively in the operation of logging, the operation to include the removal of the log from stump to skidway, log dump, or common or other carrier, (g) logging wagons and logging sleds, (h) machinery, logging cars, cranes, captive balloons having a volume of four thousand two hundred and forty-eight cubic metres (4 248 m 3 ) or more, blocks and tackle, wire rope and logging boom chain; all the foregoing for use exclusively in the operation of logging, the operation to include the removal of the log from stump to skidway, log dump, or common or other carrier, (i) pipes or tubes commonly known as “oil-country goods”, being casing or tubing and fittings, couplings, thread protectors and nipples therefor; drill pipe; all of the foregoing for use in connection with natural gas or oil wells, (j) machinery and apparatus, including wire rope, drilling bits and seismic shot-hole casing, for use in exploration for or discovery or development of petroleum, natural gas or minerals, (k) repair and maintenance equipment sold to or imported by manufacturers or producers for use by them in servicing goods described in paragraphs (a) to (j) that are used by them, (l) parts for goods described in paragraphs (a) to (k), (m) drilling mud and additives therefor, (n) geophysical surveying precision instruments and equipment for use exclusively in prospecting for, or in the exploration and development of, petroleum, natural gas, water wells and minerals, or for geophysical studies for engineering projects, including the following: magnetometers; gravity meters and other instruments designed to measure the elements, variations and distortions of the natural gravitational force; field potentiometers, meggers, non-polarizing electrodes, and electrical equipment for making measurements in drill holes; instruments and equipment for seismic prospecting; geiger muller counters and other instruments for radioactive methods of geophysical prospecting; electrical and electronic amplifying devices and electrical thermostats designed to be used with any of the foregoing; repair parts, tripods and fitted carrying cases for any of the foregoing, and (o) articles and materials for use in the manufacture of goods described in paragraphs (a) to (n), but not including: (p) office equipment, (q) motor vehicles except those described in paragraphs (e) and (h), (r) electric generators and electric alternators that are portable or mobile, including drive motors therefor, and generator and alternator sets that are portable or mobile, except when such generators, alternator