Agricultural and biosystems power and machinery

Agricultural and biosystems power and machinery refers to farm power and machinery for the production, harvesting, processing, storage, manufacture, preserving, transporting and distribution of agricultural and biological products/materials and includes, but is not limited to, tractors and their attachments, power tillers, seeders, transplanters, windmills, harvesting machines, crop protection and maintenance equipment, irrigation equipment and accessories, greenhouses and other thermal conditioning equipment, livestock, poultry, fishery and forest equipment, slaughtering equipment, meat/fishery and crop processing equipment, post harvest machines such as milling machines, dryers, threshers, grain and other strippers, agricultural transport machinery and storage. (Sec. 4©, R.A. No. 10915)