• “(2) The products produced by the manufacture of carbon steel from cold ferrous feed that must be used as the basis of allocation are—

  • “(a) product A, which consists of the total tonnes of continuously cast carbon steel products and ingots of carbon steel, whether or not subsequently hot-rolled, that—

    • “(i) are produced by carrying out the eligible industrial activity of manufacture of carbon steel from cold ferrous feed; and

    • “(ii) are not a relevant product; and

    • “(iii) are of saleable quality; and

  • “(b) product B, which consists of the total tonnes of long products of hot-rolled carbon steel that—

    • “(i) are produced by carrying out the eligible industrial activity of manufacture of carbon steel from cold ferrous feed; and

    • “(ii) are not a relevant product; and

    • “(iii) are of saleable quality; and

  • “(c) product C, which consists of the total tonnes of flat products of hot-rolled carbon steel that—

    • “(i) are produced by carrying out the eligible industrial activity of manufacture of carbon steel from cold ferrous feed; and

    • “(ii) are not a relevant product; and

    • “(iii) are of saleable quality.

• “(3) Long products of hot-rolled carbon steel and flat products of hot-rolled carbon steel may each be counted as a product only once in relation to the carrying on of the eligible industrial activity of manufacture of carbon steel from cold ferrous feed.

• “(4) For the purposes of this regulation and the Schedule,—

  “carbon steel means a material that contains by mass more iron (Fe) than any other single element and has a carbon (C) content of less than 2%

  “flat products of hot-rolled carbon steel means hot-rolled carbon steel products that—

  • “(a) are flat in profile, such as plate and hot-rolled coil; and

  • “(b) are generally produced in hot strip and plate mills; and

  • “(c) are generally at least 600 mm wide; and

  • “(d) are generally no thicker than 150 mm; and

  • “(e) are produced from continuously cast carbon steel products that are produced as part of carrying on the eligible industrial activity of either the manufacture of carbon steel from cold ferrous feed or the manufacture of iron and steel from iron sand

  “long products of hot-rolled carbon steel means hot-rolled carbon steel products that—

  • “(a) are in coils or straight lengths; and

  • “(b) are generally produced in rod, bar, and structural (section) mills; and

  • “(c) are generally of a cross-sectional shape such as I, T, Y, U, V, H, C, L, square, rectangular, round, flat, hexagonal, angle, channel, structural beam profile, or rail profile; and

  • “(d) are produced from continuously cast carbon steel products that are produced as part of carrying on the eligible industrial activity of either the manufacture of carbon steel from cold ferrous feed or the manufacture of iron and steel from iron sand

  “manufacture of carbon steel from cold ferrous feed—

  • “(a) means the physical and chemical transformation of cold ferrous feed (for example, ferrous scrap, pig iron, and flat iron) by heating it and melting it into liquid steel and the subsequent casting of the liquid steel to produce 1 or more of the following:

    • “(i) continuously cast carbon steel products:

    • “(ii) ingots of carbon steel:

    • “(iii) hot-rolled carbon steel products that commence hot-rolling at a temperature higher than 800°C; and

  • “(b) includes the physical transformation of continuously cast carbon steel products into hot-rolled carbon steel products that commence hot-rolling at a temperature higher than 800°C where the continuously cast carbon steel products are produced at any other facility that conducts—

    • “(i) the eligible industrial activity of manufacture of carbon steel from cold ferrous feed; or

    • “(ii) the eligible industrial activity of manufacture of iron and steel from iron sand

  “manufacture of iron and steel from iron sand has the meaning given to it in regulation 23(3)

  “relevant product means a product that is used as a basis of allocation for the eligible industrial activity of manufacture of iron and steel from iron sand.”