Input-output norms: allows self-declared or ad-hoc norms pending final fixation and ties capital goods duty relief to positive NFE. Where no SION exist, limited generation of waste, scrap and remnants is permitted; units needing additional inputs or generating excess waste may use self-declared norms which a Development Commissioner will adopt as ad-hoc norms within three months pending final Norms Committee fixation, subject to later adjustment. For complex input situations the Norms Committee may refer cases to the Board of Approval. Clearance or debonding of capital goods requires assessment against the positive NFE criterion, with depreciation allowed at time of clearance and, if positive NFE is not achieved, depreciation permitted only in proportion to the achieved NFE. 'Norms Committee' is defined as the DGFT body recommending Input-Output and value addition norms.