Exemption for HSD oil extended to deep sea trawlers acting as floating factories when used in onboard processing for export. Deep sea fishing trawlers equipped with freezing and processing facilities operate as 'floating factories' carrying out cleaning, cutting and canning at sea; HSD is required both for propulsion and for onboard processing. Consequently, HSD used in that context is a necessary consumable used in connection with the manufacture of articles for export, and the exemption for such HSD is allowed for trawlers approved as 100% EOUs, provided all other conditions of the notification are satisfied.