Excise exemption on components: benefit remains if post clearance end use for manufacture is proved after rescission. The exemption is determined at the time of clearance and the end use requirement is a post clearance condition that may be satisfied after rescission; components cleared under the earlier notifications do not lose exemption solely because they were unused on the rescission date, provided they can be proved to have been used in the manufacture of diesel oil operated internal combustion engines, and where applicable, those engines must themselves have been exempt under the engine exemption notification.