Inputs/output norms for duty-exempt inputs accepted from export policy; collectors to follow and exemptions limited to consumed inputs. The Board directed that inputs/output ratios for duty-free inputs under Rule 191-B be broadly aligned with Appendix 13C norms from the Export/Import Policy for Intermediate/Advance Licensing schemes; Collectors should generally follow those norms unless specific evidence shows they are excessive. The norms are Board guidelines and the exemption for inputs under Rule 191-B is confined to the quantity actually consumed in manufacture of excisable goods meant for export, to curb fictitious wastage and surreptitious clearances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inputs/output norms for duty-exempt inputs accepted from export policy; collectors to follow and exemptions limited to consumed inputs.
The Board directed that inputs/output ratios for duty-free inputs under Rule 191-B be broadly aligned with Appendix 13C norms from the Export/Import Policy for Intermediate/Advance Licensing schemes; Collectors should generally follow those norms unless specific evidence shows they are excessive. The norms are Board guidelines and the exemption for inputs under Rule 191-B is confined to the quantity actually consumed in manufacture of excisable goods meant for export, to curb fictitious wastage and surreptitious clearances.
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