Substantially transformed.
Substantially transformed. Substantially transformed means, with respect to a good or material, changed as the result of a manufacturing or processing operation so that the good loses its separate identity in the manufacturing or processing operation and:
(1) The good or material is converted from a good that has multiple uses into a good or material that has limited uses;
(2) The physical properties of the good or material are changed to a significant extent; or
(3) The operation undergone by the good or material is complex by reason of the number of different processes and materials involved and the time and level of skill required to perform those processes.