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(i) The Notification enables importing of raw materials, components, intermediates, consumables, catalyst, computer software and parts required for manufacture of resultant product. It is therefore clear that the raw materials/parts should be used in the manufacture of a specified resultant product and if this is not done it amounts to contravention of the conditions in the exemption Notification.

(ii) Part (a) of the exemption Notification requires that the importer should specify the name and address of the factories where resultant products of export are manufactured. If the manufacturing activity does not take place in these factories, it would result in contravention of the conditions in the exemption Notification.