View all text of Subchapter III [§ 608 - § 627]
§ 621. Machinery belting processed from cotton; exemption from tax
The provisions of section 616 of this title, shall not apply to articles of machinery belting processed wholly or in chief value from cotton, if such processing was completed prior to January 1, 1930.
(June 26, 1934, ch. 753, § 1, 48 Stat. 1223.)