Table A. Processes or changes considered to be substantial transformation # Product Local ingredient/ Imported Substantially Primary Reason component ingredient/ transformative or material component process/change Food Cake Sugar, eggs, flour Spices Mixing and baking The imported ingredients (spices) are fundamentally different from and do not have the identity or essential character of the finished product (cake) pies Pastry, sugar Apples, spices Forming a pie and Baking The imported ingredients (apples, spices) are fundamentally different from and do not have the identity or essential character of the finished product (apple pie) Frozen crumbed Prawns, egg Crumb, spices Cultivating and shelling The imported ingredients (crumb, spices) are Prawns prawns and raising fundamentally different from and do not have the identity chickens (from which eggs or essential character of the finished product (frozen are, gathered) before crumbed prawns) crumbing Frozen battered Flour, eggs, water Prawns, squid, Mincing, mixing, forming The imported ingredients (seafood) are fundamentally seafood snack (to form batter) seasoning and battering different from and do not have the identity or essential character of the finished product (frozen battered seafood snack) Other Printed Thread Fabric, dyes Cutting fabric to size and The imported components (fabric, dyes) are shape, sewing and printing fundamentally different from and do not have the identity or essential character of the finished product (T-shirt) Woollen blanket Merino wool Alpaca fibre Spinning and weaving The imported components (alpaca fibre) are fundamentally different from and do not have the identity or essential character of the finished product (blanket)
Table A. Processes or changes considered to be substantial transformation # Product Local ingredient/ component Imported ingredient/ component Substantially transformative or material process/change Primary Reason Food Cake Sugar, eggs, flour Spices Mixing and baking The imported ingredients (spices) are fundamentally different from and do not have the identity or essential character of the finished product (cake) pies Pastry, sugar Apples, spices Forming a pie and Baking The imported ingredients (apples, spices) are fundamentally different from and do not have the identity or essential character of the finished product (apple pie) Frozen crumbed Prawns Prawns, egg Crumb, spices Cultivating and shelling prawns and raising chickens (from which eggs are, gathered) before crumbing The imported ingredients (crumb, spices) are fundamentally different from and do not have the identity or essential character of the finished product (frozen crumbed prawns) Frozen battered seafood snack Flour, eggs, water (to form batter) Prawns, squid, seasoning Mincing, mixing, forming and battering The imported ingredients (seafood) are fundamentally different from and do not have the identity or essential character of the finished product (frozen battered seafood snack) Other Printed Thread Fabric, dyes Cutting fabric to size and shape, sewing and printing The imported components (fabric, dyes) are fundamentally different from and do not have the identity or essential character of the finished product (T-shirt) Woollen blanket Merino wool Alpaca fibre Spinning and weaving The imported components (alpaca fibre) are fundamentally different from and do not have the identity or essential character of the finished product (blanket)
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