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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Maintenance of accounts requires manufacturers to keep detailed stock and process records; officials may prescribe specific account forms.</h1> A manufacturer must maintain proper accounts of stocks, raw materials, goods in process, finished goods, waste and refuse; where the manufacturer already keeps detailed accounts and has altered their form, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may direct that those forms be adopted as the proper form.

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