(NAR) VOL. 15 NOS. 1-2 / JANUARY - MARCH 2004
1. CMO 2-80 providing for the `PROCEDURES IN THE CLEARANCE OF IMPORTATIONS OF MATERIALS ON CONSIGNMENT FOR PROCESSING INTO FINISHED PRODUCTS FOR EXPORT AT THE PORT OF MANILA AND MIA IMPLEMENTING CAO 3-78"
2. CMO 29-82 providing for the "PROCEDURE IN THE CLEARANCE OF IMPORTATION OF MATERIALS BY SMALL SCALE INDUSTRIES FOR RE-EXPORT (CAO 3-78) AT THE PORT OF MANILA AND MANILA INTERNATIONAL AIRPORT"
3. CMO 6-84 providing for the "PROCEDURE IN THE CLEARANCE OF IMPORTATIONS OF MATERIALS BY SMALL SCALE INDUSTRIES FOR RE-EXPORT UNDER CMO NO. 29-82 AT OTHER PORTS OUTSIDE METRO MANILA, AMENDED"
"xxx the word `processing' denotes a progressive action or a series of acts or steps which do not change the nature and identity of the article as differentiated from "manufacturing". The latter implies the making of articles by expending of labor upon material to make a finished product, ordinarily taking a different form and usually having a different name and purpose from that of the material and includes any new combination of any old materials constituting a new result or product in the form of a vendible article, not being machinery."