Accountal of inputs under SION requires duty free inputs to follow notified norms; temporary self declared norms permitted pending fixation.

Accountal of inputs for duty free imports and procurements by EOUs must follow Standard Input Output Norms (SION); where no SION exists, consumption is allowed with waste, scrap and remnants up to two percent, and if inputs beyond SION or waste beyond two percent occur, self declared norms may be used temporarily until the Development Commissioner or Norms Committee fixes ad hoc or final unit specific norms, with the Board of Approval able to address fixation difficulties.

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