Chapter V

MANUFACTURING OF GOODS AND REMOVAL THEREOF

15. Declaration of business premises and equipment.

At the time of registration every manufacturer or service provider should provide written detail of the
business Including:

 Name
 Address
 CNIC
 Detail of Plant and Machinery
 Raw Material
 Dutiable and other Goods
 Dutiable and other Services

If any change in these particulars the Manufacturer will provide detail to the Collector within fifteen
days of the change.

16. Storage of excisable goods.

Every excisable goods which is manufacture should kept in a separate storeroom or other place
of storage at his premises (which is registered by the manufacturer and approved by the
Collector) and place all excisable goods manufactured or produced by him

No duty paid goods or goods other than excisable goods shall be deposited in such store room or
place of storage.

17. Daily account of production, clearance and balances of excisable goods. —

Every manufacturer shall maintain a production account in appropriate manner and in which he
mention daily detail all excisable and other goods which are: --

(a) manufactured or produced in his factory;

(b) removed on payment of duty from the factory for home consumption;

(c) removed without payment of duty from factory for export outside Pakistan;

(d) issued for use in the manufacture of other goods within the factory or reprocessing or
remanufacture;

(e) goods sent for value addition or further processing to other manufacturing premises; and

(f) in balance at the close of each day.

(2) In the case of removal of exempted goods, or of excisable goods on payment of duty, or without
payment of duty for export, the manufacturer shall maintain accounts, separately for each type of such
removal.

(3) The manufacturer shall also maintain records of such inputs used in connection with manufacturing
of goods within the factory like electricity, fuel (used in manufacturing process) gas, telephone, wages of
labour and salaries and other emoluments of staff and rent paid for the premises.