Inputs/output norms for Rule 191-B in respect of articles covered by intermediate license scheme - Central Excise - 84/88

Inputs/output norms for Rule 191-B in respect of articles covered by intermediate license scheme Circular No. 84/88 Dated 20-12-1988 [From F. No. 299/59/88-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Inputs/Output Norms for Rule 191-B in respect of articles covered by intermediate licencing scheme. Difficulties have been expressed in ascertaining consumption norms and the percentage of wastage which may be allowed in conversion of inputs (procured without payment of duty under rule 191-B), to finished excisable goods meant for export. The Board has therefore been requested to prescribe some norms regarding the input/output ratio which would in turn help in preventing the possibility of surreptitious clearance of goods by showing fictitious high wastage. For goods covered by intermediate licensing scheme/Advance licensing scheme it has been suggested that reliance may be placed on the input/output norms prescribed in Appendix 13C of the Export/Import Policy, April, 1988 - March, 1991. 2. The matter has been examined by the Board. It has been decided to broadly accept the norms prescribed for articles covered by Intermediate licensing scheme/Advance licensing scheme in the Export/Import policy for purposes of rule 191-B. The Collectors should therefore, by and large, go by these norms unless they have special reasons to believe that they are on the higher side vis-a-vis the consumption pattern of the particular manufacturer. It may be noted that these norms prescribed are only in the form of board guide-lines and the exemption to inputs procured under Rule 191-B would however be confined only to that quantity of inputs which are actually consumed/utilised in the manufacture of finished excisable goods meant for export.