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CHAPTER III- EXCISE TAX ON ALCOHOL PRODUCTS

SEC. 141. Distilled Spirits. - On distilled spirits, there shall be collected, subject to the provisions of Section 133 of this
Code, excise taxes as follows:

(a) If produced from the sap of nipa, coconut, cassava, camote, or buri palm or from the juice, syrup or sugar of the cane,
provided such materials are produced commercially in the country where they are processed into distilled spirits, per proof
liter, Eight pesos (P8.00): Provided, That if produced in a pot still or other similar primary distilling apparatus by a distiller
producing not more than one hundred (100) liters a day, containing not more than fifty percent (50%) of alcohol by
volume, per proof liter, Four pesos (P4.00);

(b) If produced from raw materials other than those enumerated in the preceding paragraph, the tax shall be in
accordance with the net retail price per bottle of seven hundred fifty milliliter (750 ml.) volume capacity (excluding the
excise tax and the value-added tax)as follows:

(1) Less than Two hundred and fifty pesos (P250) - Seventy-five pesos (P75), per proof liter;

(2) Two hundred and fifty pesos (P250) up to Six hundred and Seventy-Five pesos (P675) - One hundred and fifty pesos
(P150), per proof liter; and

(3) More than Six hundred and seventy-five pesos (P675) - Three hundred pesos (P300), per proof liter.

(c) Medicinal preparations, flavoring extracts, and all other preparations, except toilet preparations, of which, excluding
water, distilled spirits for the chief ingredient, shall be subject to the same tax as such chief ingredient.

This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits, and the tax shall attach to
this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirits, or
transformed into any other substance either in the process of original production or by any subsequent process.

'Spirits or distilled spirits' is the substance known as ethyl alcohol, ethanol or spirits of wine, including all dilutions,
purifications and mixtures thereof, from whatever source, by whatever process produced, and shall include whisky,
brandy, rum, gin and vodka, and other similar products or mixtures.

'Proof spirits' is liquor containing one-half (1/2) of its volume of alcohol of a specific gravity of seven thousand nine
hundred and thirty-nine thousandths (0.7939) at fifteen degrees centigrade (15O C). A 'proof liter' means a liter of proof
spirits.

The rates of tax imposed under this Section shall be increased by twelve percent (12%) on January 1, 2000.

New brands shall be classified according to their current 'net retail price'.

For the above purpose, 'net retail price' shall mean the price at which the distilled spirit is sold on retail in ten (10) major
supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the value-added tax
as of October 1, 1996.

The classification of each brand of distilled spirits based on the average net retail price as of October 1, 1996, as set forth
in Annex 'A', shall remain in force until revised by Congress.

SEC. 142. Wines, - On wines, there shall be collected per liter of volume capacity, the following taxes:

(a) Sparkling wines/champagnes regardless of proof, if the net retail price per bottle (excluding the excise tax and value-
added tax) is:
(1) Five hundred pesos (P500) or less - One hundred pesos (P100); and
(2) More than Five hundred pesos (P500) - Three hundred pesos (P300).
(b) Still wines containing fourteen percent (14%) of alcohol by volume or less, Twelve pesos (P12.00); and

(c) Still wines containing more than fourteen percent (14%) but not more than twenty-five percent (25%) of alcohol by
volume, Twenty-four pesos (P24.00).

Fortified wines containing more than twenty-five percent of alcohol by volume shall be taxed as distilled spirits. 'Fortified
wines' shall mean natural wines to which distilled spirits are added to increase their alcoholic strength.

The rates of tax imposed under this Section shall be increased by twelve percent (12%) on January 1, 2000.

New brands shall be classified according to their current net retail price.

For the above purpose, 'net retail price' shall mean the price at which wine is sold on retail in ten (10) major
supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the value- added tax
as of October 1, 1996.

The classification of each brand of wines based on its average net retail price as of October 1, 1996, as set forth in Annex
'B', shall remain in force until revised by Congress.

Sec. 143. Fermented Liquor. - There shall be levied, assessed and collected an excise tax on beer, lager beer, ale,
porter and other fermented liquors except tuba, basi, tapuy and similar domestic fermented liquors in accordance with the
following schedule:

(a) If the net retail price (excluding the excise tax and value-added tax) per liter of volume capacity is less than Fourteen
pesos and fifty centavos (P14.50), the tax shall be Six pesos and fifteen centavos (P6.15) per liter;

(b) If the net retail price (excluding the excise tax and the value-added tax) the per liter of volume capacity is Fourteen
pesos and fifty centavos (P14.50) up to Twenty-two pesos (P22.00), the tax shall be Nine pesos and fifteen centavos
(P9.15) per liter;

(c) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is more than
Twenty-two pesos (P22.00), the tax shall be Twelve pesos and fifteen centavos (P12.15) per liter.

Variants of existing brands which are introduced in the domestic market after the effectivity of Republic Act No. 8240 shall
be taxed under the highest classification of any variant of that brand.

Fermented liquor which are brewed and sold at micro-breweries or small establishments such as pubs and restaurants
shall be subject to the rate in paragraph (c) hereof.

The excise tax from any brand of fermented liquor within the next three (3) years from the effectivity of Republic Act No.
8240 shall not be lower than the tax which was due from each brand on October 1, 1996.

The rates of excise tax on fermented liquor under paragraphs (a), (b) and (c) hereof shall be increased by twelve percent
(12%) on January 1, 2000.

New brands shall be classified according to their current net retail price.

For the above purpose, 'net retail price' shall mean the price at which the fermented liquor is sold on retail in twenty (20)
major supermarkets in Metro Manila (for brands of fermented liquor marketed nationally) excluding the amount intended to
cover the applicable excise tax and the value-added tax. For brands which are marketed only outside the Metro Manila,
the 'net retail price' shall mean the price at the which the fermented liquor is sold in five (5) major supermarkets in the
region excluding the amount intended to cover the applicable excise tax and the value-added tax.
The classification of each brand of fermented liquor based on its average net retail price as of October 1, 1996, as set
forth in Annex 'C', shall remain in force until revised by Congress.

'A variant of brand' shall refer to a brand on which a modifier is prefixed and/or suffixed to the root name of the brand
and/or a different brand which carries the same logo or design of the existing brand.

Every brewer or importer of fermented liquor shall, within thirty (30) days from the effectivity of R.A. No. 8240, and within
the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales for
each particular brand of fermented liquor sold at his establishment for the three-month period immediately preceding.

Any brewer or importer who, in violation of this Section, knowingly misdeclares or misrepresents in his or its sworn
statement herein required any pertinent data or information shall be penalized by a summary cancellation or withdrawal of
his or its permit to engage in business as brewer of importer of fermented liquor.

Any corporation, association of partnership liable for any of the acts or omissions in violation of this Section shall be fined
treble the amount of deficiency taxes, surcharge, and interest which may be assessed pursuant to this Section.

Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized
under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall
be criminally liable in the same manner as the principal.

If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without
further proceedings for deportation.

CHAPTER IV - EXCISE TAX ON TOBACCO PRODUCTS

SEC. 144. Tobacco Products. - There shall be collected a tax of seventy-five centavos (P0.75) on each kilogram of the
following products of tobacco:

(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of
drying and curing;

(b) Tobacco prepared or partially prepared with or without the use of nay machine or instruments or without being pressed
or sweetened; and

(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems and sweepings of tobacco.

Fine-cut shorts and refuse, scraps, clippings, cuttings, stems and sweepings of tobacco resulting from the handling or
stripping of whole leaf tobacco may be transferred, disposed of, or otherwise sold, without prepayment of the excise tax
herein provided for under such conditions as may be prescribed in the rules and regulations promulgated by the Secretary
of Finance, upon recommendation of the Commissioner, if the same are to be exported or to be used in the manufacture
of other tobacco products on which the excise tax will eventually be paid on the finished product.

On tobacco specially prepared for chewing so as to be unsuitable for use in any other manner, on each kilogram, Sixty
centavos (P0.60).

Sec. 145. Cigars and Cigarettes. -

(A) Cigars. - There shall be levied, assessed and collected on cigars a tax of One peso (P1.00) per cigar.

(B) Cigarettes Packed by Hand. - There shall be levied, assessed and collected on cigarettes packed by hand a tax of
Forty centavos (P0.40) per pack.
(C) Cigarettes Packed by Machine.- There shall be levied, assessed and collected on cigarettes packed by machine a tax
at the rates prescribed below:

(1) If the net retail price (excluding the excise tax and the value-added tax) is above Ten pesos (P10.00) per pack, the tax
shall be Twelve pesos (P12.00) per pack;

(2) If the net retail price (excluding the excise tax and the value-added tax) exceeds Six pesos and fifty centavos (P6.50)
but does not exceed Ten pesos (P10.00) per pack, the tax shall be Eight pesos (8.00) per pack;

(3) If the net retail price (excluding the excise tax and the value-added tax) is Five pesos (P5.00) but does not exceed Six
pesos and fifty centavos (P6.50) per pack, the tax shall be Five pesos (P5.00) per pack;

(4) If the net retail price (excluding the excise tax and the value-added tax is below Five pesos (P5.00) per pack, the tax
shall be One peso (P1.00) per pack;

Variants of existing brands of cigarettes which are introduced in the domestic market after the effectivity of R.A. No. 8240
shall be taxed under the highest classification of any variant of that brand.

The excise tax from any brand of cigarettes within the next three (3) years from the effectivity of R.A. No. 8240 shall not
be lower than the tax, which is due from each brand on October 1, 1996: Provided, however, That in cases where the
excise tax rates imposed in paragraphs (1), (2), (3) and (4) hereinabove will result in an increase in excise tax of more
than seventy percent (70%); for a brand of cigarette, the increase shall take effect in two tranches: fifty percent (50%) of
the increase shall be effective in 1997 and one hundred percent (100%) of the increase shall be effective in 1998.

Duly registered or existing brands of cigarettes or new brands thereof packed by machine shall only be packed in
twenties.

The rates of excise tax on cigars and cigarettes under paragraphs (1), (2), (3) and (4) hereof, shall be increased by twelve
percent (12%) on January 1, 2000.

New brands shall be classified according to their current net retail price.

For the above purpose, 'net retail price' shall mean the price at which the cigarette is sold on retail in twenty (20) major
supermarkets in Metro Manila (for brands of cigarettes marketed nationally), excluding the amount intended to cover the
applicable excise tax and the value-added tax. For brands which are marketed only outside Metro Manila, the 'net retail
price' shall mean the price at which the cigarette is sold in five (5) major supermarkets in the region excluding the amount
intended to cover the applicable excise tax and the value-added tax.

The classification of each brand of cigarettes based on its average net retail price as of October 1, 1996, as set forth in
Annex 'D', shall remain in force until revised by Congress.

Variant of a brand' shall refer to a brand on which a modifier is prefixed and/or suffixed to the root name of the brand
and/or a different brand which carries the same logo or design of the existing brand.

Manufactures and importers of cigars and cigarettes shall, within thirty (30) days from the effectivity of R. A. No. 8240 and
within the first five (5) days of every month thereafter submit to the Commissioner a sworn statement of the volume of
sales for each particular brand of cigars and/or cigarettes sold at his establishment for the three-month period immediately
preceding.

Any manufacturer or importer who, in violation of this Section, knowingly misdeclares or misrepresents in his or its sworn
statement herein required any pertinent data or information shall, upon discovery, be penalized by a summary
cancellation or withdrawal of his or its permit to engage in business as manufacturer or importer of cigars or cigarettes.

Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined
treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section.
Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized
under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall
be criminally liable in the same manner as the principal.

If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence without
further proceedings for deportation.

SEC. 146. Inspection Fee. - For inspection made in accordance with this Chapter, there shall be collected a fee of Fifty
centavos (P0.50) for each thousand cigars or fraction thereof; Ten centavos (P0.10) for each thousand cigarettes of
fraction thereof; Two centavos (P0.02) for each kilogram of leaf tobacco or fraction thereof; and Three centavos (P0.03)
for each kilogram or fraction thereof, of scrap and other manufactured tobacco.

The inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products as defined in Section 147 of this
Code shall be paid by the wholesaler, manufacturer, producer, owner or operator of redrying plant, as the case may be,
immediately before removal there of from the establishment of the wholesaler, manufacturer, owner or operator of the
redrying plant. In case of imported leaf tobacco and products thereof, the inspection fee shall be paid by the importer
before removal from customs' custody.

Fifty percent (50%) of the tobacco inspection fee shall accrue to the Tobacco Inspection Fund created by Section 12 of
Act No. 2613, as amended by Act No. 3179, and fifty percent (50%) shall accrue to the Cultural Center of the Philippines.

SEC. 147. Definition of Terms. - When used herein and in statements or official forms prescribed hereunder, the
following terms shall have the meaning indicated:

(a) 'Cigars' mean all rolls of tobacco or any substitute thereof, wrapped in leaf tobacco.

(b) 'Cigarettes' mean all rolls of finely-cut leaf tobacco, or any substitute therefor, wrapped in paper or in any other
material.

(c) 'Wholesale price' shall mean the amount of money or price paid for cigars or cigarettes purchased for the purpose of
resale, regardless of quantity.

(d) 'Retail price' shall mean the amount of money or price which an ultimate consumer or end-user pays for cigars or
cigarettes purchased.

CHAPTER V - EXCISE TAX ON PETROLEUM PRODUCTS

SEC. 148. Manufactured Oils and Other Fuels. - There shall be collected on refined and manufactured mineral oils and
motor fuels, the following excise taxes which shall attach to the goods hereunder enumerated as soon as they are in
existence as such:

(a) Lubricating oils and greases, including but not limited to, basestock for lube oils and greases, high vacuum distillates,
aromatic extracts, and other similar preparations, and additives for lubricating oils and greases, whether such additives
are petroleum based or not, per liter and kilogram respectively, of volume capacity or weight, Four pesos and fifty
centavos (P4.50): Provided, however, That the excise taxes paid on the purchased feedstock (bunker) used in the
manufacture of excisable articles and forming part thereof shall be credited against the excise tax due therefrom:
Provided, further, That lubricating oils and greases produced from basestocks and additives on which the excise tax has
already been paid shall no longer be subject to excise tax: Provided, finally, That locally produced or imported oils
previously taxed as such but are subsequently reprocessed, rerefined or recycled shall likewise be subject to the tax
imposed under this Section.

(b) Processed gas, per liter of volume capacity, Five centavos (P0.05);
(c) Waxes and petrolatum, per kilogram, Three pesos and fifty centavos (P3.50);

(d) On denatured alcohol to be used for motive power, per liter of volume capacity, Five centavos (P0.05): Provided, That
unless otherwise provided by special laws, if the denatured alcohol is mixed with gasoline, the excise tax on which has
already been paid, only the alcohol content shall be subject to the tax herein prescribed. For purposes of this Subsection,
the removal of denatured alcohol of not less than one hundred eighty degrees (180 o ) proof (ninety percent (90%)
absolute alcohol) shall be deemed to have been removed for motive power, unless shown otherwise;

(e) Naphtha, regular gasoline and other similar products of distillation, per liter of volume capacity, Four pesos and eighty
centavos (P4.80): Provided, however, That naphtha, when used as a raw material in the production of petrochemical
products or as replacement fuel for natural-gas-fired-combined cycle power plant, in lieu of locally-extracted natural gas
during the non-availability thereof, subject to the rules and regulations to be promulgated by the Secretary of Energy, in
consultation with the Secretary of Finance, per liter of volume capacity, Zero (P0.00): Provided, further, That the by-
product including fuel oil, diesel fuel, kerosene, pyrolysis gasoline, liquefied petroleum gases and similar oils having more
or less the same generating power, which are produced in the processing of naphtha into petrochemical products shall be
subject to the applicable excise tax specified in this Section, except when such by-products are transferred to any of the
local oil refineries through sale, barter or exchange, for the purpose of further processing or blending into finished
products which are subject to excise tax under this Section;

(f) Leaded premium gasoline, per liter of volume capacity, Five pesos and thirty-five centavos (P5.35); unleaded premium
gasoline, per liter of volume capacity, Four pesos and thirty-five centavos (P4.35);

(g) Aviation turbo jet fuel, per liter of volume capacity, Three pesos and sixty-seven centavos (P3.67);

(h) Kerosene, per liter of volume capacity, Sixty centavos (0.60): Provided, That kerosene, when used as aviation fuel,
shall be subject to the same tax on aviation turbo jet fuel under the preceding paragraph (g), such tax to be assessed on
the user thereof;

(i) Diesel fuel oil, an on similar fuel oils having more or less the same generating power, per liter of volume capacity, One
peso and sixty-three centavos (P1.63);

(j) Liquefied petroleum gas, per liter, Zero (P0.00): Provided, That liquefied petroleum gas used for motive power shall be
taxed at the equivalent rate as the excise tax on diesel fuel oil;

(k) Asphalts, per kilogram, Fifty-six centavos (P0.56); and

(l) Bunker fuel oil, and on similar fuel oils having more or less the same generating power, per liter of volume capacity,
Thirty centavos (P0.30).

CHAPTER VI EXCISE TAX ON MISCELLANEOUS ARTICLES

SEC. 149. Automobiles. - There shall be levied, assessed and collected an ad valorem tax on automobiles based on the
manufacturers or importers selling price, net of excise and value-added tax, in accordance with the following schedule:

Engine Displacement (in cc.)

Gasoline Diesel Tax Rate

Up to 1600 Up to 1800 15%

1601 to 2000 1801 to 2300 35%

2001 to 2700 2301 to 3000 50%


2701 or over 3001 to over 100%

Provided, That in the case of imported automobiles not for sale, the tax imposed herein shall be based on the total value
used by the Bureau of Customs in determining tariff and customs duties, including customs duty and all other charges,
plus ten percent (10%) of the total thereof.

Automobiles acquired for use by persons or entities operating within the freeport zone shall be exempt from excise tax:
provided, That utility vehicles of registered zone enterprises, which are indispensable in the conduct and operations of
their business, such as delivery trucks and cargo vans with gross vehicle weight above three (3) metric tons may be
allowed unrestricted use outside the freeport zone: Provided, further, That vehicles owned by tourist-oriented enterprises,
such as tourist buses and cars with yellow plates, color-coded, and utilized exclusively for the purpose of transporting
tourists in tourism-related activities, and service vehicles of freeport registered enterprises and executives, such as
company service cars and expatriates and investors automobiles brought in the name of such enterprises, may be used
outside the freeport zone for such periods as may be prescribed by the Departments of Finance, and Trade and Industry,
the Bureau of Customs and the Freeport authorities concerned, which in no case shall exceed fourteen (14) days per
month.

In case such tourist buses and cars, service vehicles of registered freeport enterprises and company service cars are
used for more than an aggregate period of fourteen (14) days per month outside of the freeport zone, the owner or
importer shall pay the corresponding customs duties, taxes and charges.

In the case of personally-owned vehicles of residents, including leaseholders of residences inside the freeport zone, the
use of such vehicles outside of the freeport zone shall be deemed an introduction into the Philippine customs territory, and
such introduction shall be deemed an importation into the Philippines and shall subject such vehicles to Customs duties
taxes and charges, including excise tax due on such vehicle.

The Secretaries of Finance, and Trade and Industry, together with the Commissioner of Customs and the administrators
of the freeports concerned, shall promulgate rules and regulations for the proper identification and control of said
automobiles.

SEC. 150. Non-essential Goods. - There shall be levied, assessed and collected a tax equivalent to twenty-percent
(20%) based on the wholesale price or the value of importation used by the Bureau of Customs in determining tariff and
customs duties, net of excise tax and value-added tax, of the following goods:

(a) All goods commonly or commercially known as jewelry, whether real or imitation, pearls, precious and semi-precious
stones and imitations thereof; goods made of, or ornamented, mounted or fitted with, precious metals or imitations thereof
or ivory (not including surgical and dental instruments, silver-plated wares, frames or mountings for spectacles or
eyeglasses, and dental gold or gold alloys and other precious metals used in filling, mounting or fitting the teeth); opera
glasses and lorgnettes. The term precious metals shall include platinum, gold, silver and other metals of similar or
greater value. The term imitations thereof shall include platings and alloys of such metals;

(b) Perfumes and toilet waters;

(c) Yachts and other vessels intended for pleasure or sports.

CHAPTER VII EXCISE TAX ON MINERAL PRODUCTS

SEC. 151. Mineral Products.


(A) Rates of Tax. - There shall be levied, assessed and collected on minerals, mineral products and quarry resources,
excise tax as follows:

(1) On coal and coke, a tax of Ten pesos (P10.00) per metric ton;

(2) On all nonmetallic minerals and quarry resources, a tax of two percent (2%) based on the actual market value of the
gross output thereof at the time of removal, in the case of those locally extracted or produced; or the value used by the
Bureau of Customs in determining tariff and customs duties, net of excise tax and value-added tax, in the case of
importation.

Notwithstanding the provision of paragraph (4) of Subsection (A) of Section 151, locally extracted natural gas and
liquefied natural gas shall be taxed at the rate of two percent (2%);

(3) On all metallic minerals, a tax based on the actual market value of the gross output thereof at the time of removal, in
the case of those locally extracted or produced; or the value used by the Bureau of Customs in determining tariff and
customs duties, net of excise tax and value-added tax, in the case of importation, in accordance with the following
schedule;

(a) Copper and other metallic minerals;

(i) On the first three (3) years upon the effectivity of Republic Act No. 7729, one percent (1%);
(ii) On the fourth and the fifth years, one and a half percent (1 %); and
(iii) On the sixth year and thereafter, two percent (2%);
(b) Gold and chromite, two percent (2%).

(4) On indigenous petroleum, a tax of three percent (3%) of the fair international market price thereof, on the first taxable
sale, barter, exchange or such similar transaction, such tax to be paid by the buyer or purchaser before removal from the
place of production. The phrase first taxable sale, barter, exchange or similar transaction means the transfer of
indigenous petroleum in its original state to a first taxable transferee. The fair international market price shall be
determined in consultation with an appropriate government agency.

For the purpose of this Subsection, indigenous petroleum shall include locally-extracted mineral oil, hydrocarbon gas,
bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances with the exception of coal,
peat, bituminous shale and/or stratified mineral deposits.

(B) For purposes of this Section, the term

(1) Gross output shall be interpreted as the actual market value of minerals or mineral products or of bullion from each
mine or mineral land operated as a separate entity, without any deduction from mining, milling, refining (including all
expenses incurred to prepare the said minerals or mineral products in a marketable state), as well as transporting,
handling, marketing or any other expenses: Provided, That if the minerals or mineral products are sold or consigned
abroad by the lessee or owner of the mine under C.I.F. terms, the actual cost of ocean freight and insurance shall be
deducted: provided, however, That in the case of mineral concentrate, not traded in commodity exchanges in the
Philippines or abroad, such as copper concentrate, the actual market value shall be the world price quotations of the
refined mineral products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining
and other charges incurred in the process of converting the mineral concentrates into refined metal traded in those
commodity exchanges.

(2) Minerals shall mean all naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or
any intermediate state.

(3) Mineral products shall mean things produced and prepared in a marketable state by simple treatment processes
such as washing or drying, but without undergoing any chemical change or process or manufacturing by the lessee,
concessionaire or owner of mineral lands.
(4) Quarry resources shall mean any common stone or other common mineral substances as the Director of the
Bureau of Mines and Geo-Sciences may declare to be quarry resources such as, but not restricted to, marl, marble,
granite, volcanic cinders, basalt, tuff and rock phosphate: Provided, That they contain no metal or other valuable minerals
in economically workable quantities.

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