Section 25(1)(iii) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(iii)while considering the application of the zone unit, the entire processing activity in relation to the manufacture of the export products by the said units may be studied, and the proper officer may ensure that there is no attempt to parcel out the [entire] [Substituted word "substantial" by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)] manufacturing operations outside the bonded premises;