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(iii) "Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product:
Provided that in the case of electronic goods and all kinds of writing instruments (including gift sets and refills /nibs), all export items covered by one serial number in the Standard Input Output and Value Addition norms as contained in Handbook of Procedures, 1992-97, Volume-II, published, vide Public Notice No. 121 (PN)/92-97, dated the 31st March, 1993, of the Government of India in the Ministry of Commerce, shall be deemed to be single export product: