the amount of manufactu red or partially manufactured products on hand and lawfully removed from the factory, plus waste removed or destroyed, and a reasonable allowance for unavoidable loss in manufacture, the Collector of Internal Revenue may assess and collect the tax due on t he products which should have been produced from the excess. [2339-106.] S ECTION  1697 . Premises Subject to Approval by Collector . — No person shall engage in business as a manufacturer of articles subject to a specific tax unless the premises upon which the business is to be conducted shall have been approved by the Collector of  Internal Revenue. [2339-107.] S ECTION  1698 . Labels and Form of Packages Prescribed by Collector. — All articles of domestic manufacture subject to a specific tax and all leaf tobacco shall be put up and prepared by the manufacturer or producer, when removed for sale or consumption, in  such packages only and bearing such marks or brands as shall be prescribed in the Bureau regulations; and goods of similar character imported into the Islands shall likewise be packed and marked in such manner as may be required. AICDSa [2339-108.] S ECTION  1699 . Removal of Articles After Payment of Tax . — When the tax has been paid on articles or products subject to a specific tax the same shall not thereafter be stored or permitted to remain in the distillery, distillery warehouse, bonded warehouse,  or other factory or place where produced. [2339-109.] S ECTION  1700 . Storage of Goods in Internal-Revenue Bonded Warehouse . — An internal-revenue bonded warehouse may be maintained in the city of Manila for the storing of imported or manufactured goods which are subject to a specific tax. The taxes on such goo ds shall be payable only upon removal from such warehouse, and a reasonable charge shall be made for their storage therein. The Collector of Internal Revenue may, in his discretion, exact a bond to secure the payment of the tax on any goods so stored. A ICDSa [1189-28 ( e ).] S ECTION  1701 . Proof of Exportation — Exporter's Bond.  — Exporters of goods that would be subject to a specific tax if sold or removed for consumption in Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 511