RULE 43. Notice of manufacture to be given

(1) Every manufacturer who intends to manufacture excisable goods for the first time shall, before commencing operations, give notice in writing to the Commissioner and shall specify therein the nature of the raw materials which he intends to use.

(2) Every manufacturer of excisable goods shall, before stopping or resuming the production of such goods, give notice in writing to the Commissioner of his intention to stop or resume the production of such goods.

(3) Whenever there is any change in the nature of any raw material used, the manufacturer shall, before making any change, give notice in writing to the Commissioner, specifying the new material to be used.