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41. Provision for laboratory and plant scale test on Indian raw materials and the interpretation of such results, mentioned as part of the services confirms this view. Clause (c) refers to missing documentation and Clause (d) relates to assessment of process related units and facilities. These services also pertain to relocation of the plant and are not relevant to the production of the imported goods. Clause (e) clearly refers to Hazira plant. Clause (f) has not been relied upon and Clause (g) refers to list of items requiring reconditioning. There was no denial during the course of hearing that reconditioning was done in India. Clause (h) relates to the procurement of the materials and parts in India or abroad, for completion of the plant at Hazira and Clause (i) speaks of necessary engineering to modify the existing plant during commissioning and operating periods at Hazira and Clause (j) concerns procurement of equipment at Hazira. Thus none of the services can have any relevance to the imported goods or in any event to the production of the imported goods.