90. Submission of monthly return

If the Director-General so requires, the manufacturer shall submit not later than the tenth day of each month a return in such form as the Director-General may require, showing —

details of all duty-paid goods received into the factory for the purpose of manufacture during the preceding month;

details of the quantity and description of all duty-paid goods used for the purpose of manufacture, the quantity and description of the goods resulting from manufacture and the manner of disposal thereof, in respect of the preceding month; and

details of the balances of all duty-paid goods and of the manufactured or semi-manufactured goods stored in his factory as at the close of business on the last day of the previous month.