(2) The Central Government may make rules for the purpose of carrying out the provisions of sub section (1) and, in particular, such rules may provide: (a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture of the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture of export goods of that class or description either by manufacturers generally or by any particular manufacturer; (b) for the production of such certicates, docu 504 ments and other evidence in support of each claim of drawback as may be necessary; (c) for requiring the manufacturer to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the Assistant Collector of Customs to enable such authorised officer to inspect the processes of manufacture and to verify by actual check or otherwise the statements made in support of the claim for drawback." Section 2(18) states "export" with its grammatical variations and cognate expressions, means taking out of India to a place outside India.