An export refund shall only apply to mixtures of rice falling within subheading 10.06 A and B of the Common Customs Tariff if the mixtures are composed of rice at the same stage of processing and, where appropriate, of broken rice. Paddy rice (subheading 10.06 A I), husked rice (subheading 10.06 A II), semi-milled rice (subheading 10.06 B I) and wholly milled rice (subheading 10.06 B II) shall each be considered to be at a different stage of processing.