Inputs/output norms for Rule 191-B in respect of articles covered by intermediate license scheme

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.