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        <h1>Standard Input-Output norms for advance authorisation imports tied to actual export inputs; generic norms restricted, packing excluded</h1> Standard Input-Output Norms prescribe how inputs under advance authorisation/duty free replenishment must be determined and matched to exported products; permitted imports must be the specific materials actually used, and licences must be co-related with export descriptions in shipping documents authenticated by Customs, restricting imports to manufacturing inputs (not packing). Specific norms override generic norms, and use of a generic norm requires stated reasons, ensuring the applicable entitlement is controlled. Where alternative inputs are listed, the applicant must generally choose one, or declare multiple requirements so the licence specifies quantities for each, limiting import discretion. Inputs must be indicated by quantity unless value is the sole limiting factor, and wastage/net-to-net rules require accounting for permitted wastage with net quantities reflected in export documents, thereby defining fulfilment. Certain inputs are additionally capped by FOB-value limits, some norms have limited validity requiring timely refixation applications, marble/granite 'tile' and 'slab' are distinguished by thickness, and NBR import is barred unless the export description/declaration confirms NBR content.

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        ActsIncome Tax
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