2 In these Regulations,
eligible manufacturing or processing activity means an activity whereby goods or services are manufactured or provided by establishments that are classified or would normally be classified under any of the following:
[...]
(f) Major Group 20,
(ii) Establishments under S.I.C. 3993 that are primarily engaged in manufacturing coated fabrics, including oil cloth, leatherette and water repellant fabrics other than rubberized fabrics,
