Accounts maitanance for excise on gold

A retale jeweller who does not come in the limit of excise duty.what type of accounts should he maintained and how he has to maintain stock register? is there any need to maitain iteamwise stock register?
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NO 

In my opinion, if he maintain books as per IT act is enough.

 

what should be the formate of stock register for gold jewellery?

 

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