RULE 100B. Daily Stock Account.

Where a manufacturer is required to maintain accounts of raw material or component parts or finished excisable goods, as the case may be, under the provisions of the Customs Act, 1962 (52 of 1962) or rules, regulations, orders or notifications made or issued there under, then, not- withstanding anything contained elsewhere in these rules, such accounts shall be deemed to be the accounts maintained for the purposes of these rules:

Provided that the Commissioner may require a manufacturer to provide such additional information in the said accounts or maintain such additional accounts as he may deem necessary