Section 25

Obligations of licensed manufacturer in relation to excisable goods under excise control 

(1) For the purposes of ensuring proper accounting of excisable goods under excise control, a licensed manufacturer shall—

• (a) keep and maintain at the factory, metering and measuring devices, and such other equipment as may be necessary in order to enable the Commissioner to take a n account of, or check by weight, gauge or measure, all excisable goods or materials in the factory; 
• (b) store excisable goods in the factory in such manner as to facilitate the taking of a full account of the goods; 
• (c) keep a materials account in the approved form and enter therein the particulars of all raw materials and intermediate goods received at the factory for use in manufacturing, and balance the account at the end of each month; 
• (d) keep a finished goods account in the approved form and enter therein particulars of all excisable goods manufactured therein and delivered therefrom and shall balance the account at the end of each month; 
• (e) ensure that excise duty is paid on any excisable goods consumed at the factory; and 
• (f) comply with s u c h other requirements as may be specified in the Regulations. 

(2) For the purpose of subsection (1)(a), the Commissioner shall, by notice in the Gazette, specify the requirements of a measuring or metering device and such other equipment as may be required.

(3) The Commissioner—

• (a) may, at any time, take samples of excisable goods free of charge for such purposes of the Act as the Commissioner may deem necessary, and any such samples shall be disposed of and accounted for in such manner as the Commissioner may direct; or 
• (b) may, subject to such written conditions as the Commissioner may impose, permit the owner of excisable goods to take samples which are of no commercial value without payment of the excise duty thereon.