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(a) raw materials, components, intermediates, consumables, catalysts computer software and parts which are required for manufacture of resultant product;
(b) mandatory spares within a value limit of 10 per cent of the value of the licence which are required to be exported alongwith the resultant product;
(c) fuel, oil and catalysts required for manufacture of resultant product; and
(d) packing materials required for packaging of resultant product.

Explanation:- For the purposes of this clause, manufacture has the same meaning as assigned to it in paragraph 9.30 of the Export and Import Policy.

(iii) Materials means -
(a) raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product;
(b) mandatory spares within a value limit of ten per cent. of the value of the licence which are required to be exported alongwith the resultant product;
(c) fuel required for manufacture of resultant product; and
(d) packaging materials required for packing of resultant product;
(iv) manufacture has the same meaning as assigned to it in paragraph 9.37 of the Foreign Trade Policy.