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(vi) `materials` means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packing, or mandatory spares to be exported along with the resultant products;
(vii) `Obtained against Advance Release order' means goods obtained in terms of a Release Order from a canalising agency or a public sector trading or service agency allowed importation in bulk for servicing the requirements of the Advance Licence holders where the goods are imported by the said agencies and ware housed in accordance with chapter IX of the Customs Act, 1962 (52 of 1962);