Advance Authorisation accounting for duty free inputs in NI pharmaceutical manufacture requires detailed input consumption records and excise certification. Prescribes an accounting template for inputs under Advance Authorisation for pharmaceutical products manufactured through a Non Infringing process, recording authorisation number, input names and quantities, exported products and quantities, inputs actually consumed (including wastage), balance inputs, proportional adjustments for excess or partial imports, and customs duty paid; documentary evidence is required for specified entries and 'N.A.' used where not applicable. A Central Excise Certificate format must verify production records and input consumption per unit, to be signed by a Superintendent level excise official, with specific guidance on solvent allowances per ANDA/DMF and excise verification.