8.78 B For the purpose of monitoring, in case of gems & jewellery units at the time of scrutiny at any point of time, the unit shall be able to account for, by way of fulfillment of export obligation and realisation of prescribed NFEP, the entire quantity of imports as might have been made by the units. The exporter shall also account for the total quantity of imports by way of total quantity of exports and the balance stocks including broken diamonds and other gemstones. However, at no point of time, the unit shall be required to co-relate every export consignment with the corresponding import consignment.