Part A
(a)
The manufacture of chemical fertilisers.
(b)
The conversion of chemical fertilisers into granules.
In this Section, “chemical fertilisers” means any inorganic chemical to be applied to the soil to promote plant growth; and “inorganic chemical” includes urea; and “manufacture of chemical fertilisers” shall be taken to include any process for blending chemical fertilisers which is related to a process for their manufacture.