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The notification contained certain explanations which, inter alia, defines the term 'materials' for the purpose of notification as meaning raw-materials, components, intermediates, consumables, computer, software and parts required for manufacture of export product. From the above, it will be clear that those raw-materials are allowed to be imported duty-free which are used in the manufacture of export product. Therefore, when in this case it is seen on the test of the export product that it was not made out of H.D.P.E. granules/powder but made out of a,blended copolymers H.D.P.E. and polypropylene it cannot be said that the respondents should be entitled to import H.D.P.E. granules/powder for which Advance Licence has been granted to them against the export of the goods as in the present case covered by the impugned licence. The Circular No. 4, dated 4-3-1993 of the Directorate of Drawback, Ministry of Finance has been relied upon by the Collector as reflecting contemporaneous thinking on the issue by the Department. But it may be seen that the very same circular does indicate that though it will not be necessary for the Customs Authorities to obtain a declaration from the customer in respect of each shipment giving full details of quantity specifically of inputs used, a simple declaration that the export product has been manufactured out of inputs identical to those sought to be imported for which Advance Licence is issued will be sufficient. As we have seen above, the export product in this case made out of a copolymer blend of H.D.P.E. polypropylene cannot be said to be manufactured out of inputs identical to H.D.P.E. granules /powder for which the Advance Licence has been granted.