Regulation 9 - Maintenance of accounts - Manufacture and Other Operations in Warehouse Regulations, 1966

9. Maintenance of accounts. — The manufacturer shall maintain accounts relating to stocks, raw materials, goods in process, finished goods, waste and refuse in proper form : Provided that where the manufacturer maintains for his own purpose such detailed accounts and has carried out such alterations in the form of accounts as may be required in this behalf, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may in his discretion direct such forms of accounts to be adopted as the proper form.