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    <title>Maintenance of accounts</title>
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    <description>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.</description>
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      <description>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.</description>
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