Exemption from customs duty for raw materials and parts for manufacture of specified ships, subject to bond and user conditions. The amendment inserts a new notification entry granting nil customs duty on raw materials and parts for manufacture of specified vessels, subject to actual user conditions. Units holding inputs imported under the earlier exemption must furnish a bond to the jurisdictional customs office, detailing the goods and undertaking to utilize them for manufacture of the specified vessels; failure to use the goods for that purpose will attract payment, on demand, of an amount equal to the duty that would have been payable but for the exemption.