RULE 44. Commissioner may require manufacturer to make prior declaration of factory premises and equipment

(1) Every manufacturer, who is required by the Commissioner so to do, shall, before beginning to manufacture, excisable goods other than salt, liable to duty on manufacture, declare in the proper Form all premises, pipes and vessels intended to be used by him for his business specifying the purpose for which each room, place, pipe and vessel, is to be used and the mark by which it is to be distinguished and stating the quantity of goods which his factory is capable of producing.

(2) The manufacturer shall sign the declaration and deliver it to the proper officer.

(3) Plans of the premises, rooms, places, pipes and vessels to be used by the manufacturer which are referred to in such declaration, shall be submitted to the proper officer if required and no manufacture shall be permitted unless such officer has given a certificate of approval.