Exemption conditions for inputs used in acrylic fibre manufacture now require adherence to Chapter X procedures when used offsite. The Government substitutes the entry at S. No. 10, column (4) to provide that an input is exempt only if it is used in the manufacture of acrylic fibre and, if such use occurs outside the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.