"""
MOOWR - Annexure B - New.xlsx  -- template generator
======================================================

Running this script builds the workbook from scratch using openpyxl: every
sheet, merged cell range, label, column width, row height, cell style, the
fixed reference-numbering row (1, 1A, 2, 3, ...) below each header, and the
autofilter dropdowns on that row are all defined here in Python (no embedded
file, no copying an existing workbook).

Sheets created (in this order):
    Imports, DTA, Issued for MFR, Rmv for job work, Receive from Job work,
    Clearance_E, Clearance_HC, As such, Waste_E, Waste_HC

Each data sheet has a fixed row of reference numbers (1, 1A, 2, 3, ...) right
below its column headers -- these numbers run sequentially across the whole
workbook (Imports: 1-14, DTA: 15-22, Rmv for job work: 27-33, Receive from
Job work: 34-38, Clearance_E: 39-53A, Clearance_HC: 54-67, As such: 68-81,
Waste_E: 82-100, Waste_HC: 101-108). "Issued for MFR" uses the continuous reference numbers 23-26. Autofilter (sort/filter dropdown arrows) is
enabled on that numbering row for Imports, Issued for MFR, Rmv for job work,
Receive from Job work, Clearance_E, and Clearance_HC -- the same sheets that
have it in the original template.

Usage:
    python create_moowr_annexure_b.py [output_path]

If no output path is given, the file is written to your Downloads folder
(e.g. "C:\\Users\\<you>\\Downloads\\MOOWR - Annexure B - New.xlsx" on
Windows) regardless of the folder the script is run from. Pass an explicit
path (a bare filename, a relative path, or a full path) to override that.
"""
import sys
import os
import tempfile
from pathlib import Path
from copy import copy

from openpyxl import Workbook
from openpyxl.styles import Font, PatternFill, Border, Side, Alignment
from openpyxl.styles.colors import Color
from openpyxl.utils import get_column_letter

WORKBOOK_FILENAME = "MOOWR - Annexure B - New.xlsx"


def _downloads_directory():
    """Return the user's real Downloads directory.

    On Windows, USERPROFILE is preferred so the output does not depend on
    the directory from which VS Code or the terminal is running. If Downloads
    is redirected to OneDrive, that location is used when available.
    """
    if os.name == "nt":
        user_profile = os.environ.get("USERPROFILE")
        if user_profile:
            downloads = Path(user_profile) / "Downloads"
        else:
            downloads = Path.home() / "Downloads"

        if not downloads.exists():
            one_drive = os.environ.get("OneDrive")
            if one_drive:
                redirected = Path(one_drive) / "Downloads"
                if redirected.exists():
                    downloads = redirected
    else:
        downloads = Path.home() / "Downloads"

    downloads.mkdir(parents=True, exist_ok=True)
    return downloads


def _next_available_output_path():
    """Return a new, unused workbook path in Downloads.

    Every execution creates a new workbook. If the normal filename already
    exists, the function creates:
        MOOWR - Annexure B (1).xlsx
        MOOWR - Annexure B (2).xlsx
        ...
    This means an existing workbook can remain open in Excel without causing
    PermissionError or preventing a new workbook from being generated.
    """
    downloads_dir = _downloads_directory()

    base_name = "MOOWR - Annexure B"
    extension = ".xlsx"

    candidate = downloads_dir / f"{base_name}{extension}"
    counter = 1

    while candidate.exists():
        candidate = downloads_dir / f"{base_name} ({counter}){extension}"
        counter += 1

    return candidate


def _default_output_path():
    """Return a fresh workbook path in the user's Downloads folder."""
    return _next_available_output_path()


# =============================================================================
# STYLE REGISTRY
# =============================================================================
# Every distinct combination of font / fill / border / alignment / number
# format used anywhere in the workbook is defined once here and referenced
# by its integer id from the sheet-building functions below. This keeps the
# sheet functions readable (a style id instead of a wall of styling code on
# every line) while still reproducing the exact formatting of the original
# template.

STYLES = {
    0: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': None, 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    1: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': 'single', 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    2: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': '[$-14009]dd\\ mmmm\\ yyyy;@',
    },
    3: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': None, 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'mmm-yy',
    },
    4: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': None, 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    5: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF1A1A1A'}},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': None, 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    6: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'mmm-yy',
    },
    7: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': 'left', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'mmm-yy',
    },
    8: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF1A1A1A'}},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': None},
        'align': {'h': None, 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    9: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    10: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    11: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    12: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    13: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    14: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': None, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    15: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    16: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': {'pattern': 'solid', 'fg': {'type': 'theme', 'value': 0, 'tint': 0.0}},
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    17: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    18: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    19: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'medium', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    20: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    21: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    22: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': None, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    23: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    24: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': {'pattern': 'solid', 'fg': {'type': 'theme', 'value': 0, 'tint': 0.0}},
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'thin', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    25: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'thin', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    26: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'medium', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    27: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    28: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'h:mm AM/PM',
    },
    29: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': None, 'top': None, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    30: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    31: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    32: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'medium', 'color': None}, 'top': None, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    33: {
        'font': {'name': 'Aptos Narrow', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF000000'}},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    34: {
        'font': {'name': 'Aptos Narrow', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF000000'}},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'right': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'mm-dd-yy',
    },
    35: {
        'font': {'name': 'Aptos Narrow', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF000000'}},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'right': None, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'mm-dd-yy',
    },
    36: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': None, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    37: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    38: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF000000'}},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    39: {
        'font': {'name': 'Aptos Narrow', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF000000'}},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'right': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
        'align': {'h': 'center', 'v': 'center', 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': '0.00',
    },
    40: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'right': None, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'mm-dd-yy',
    },
    41: {
        'font': {'name': 'Aptos Narrow', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF000000'}},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'right': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}, 'top': None, 'bottom': {'style': 'thin', 'color': {'type': 'rgb', 'value': 'FF000000'}}},
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    },
    226: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    227: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': None, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    228: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': None, 'right': {'style': 'medium', 'color': None}, 'top': None, 'bottom': {'style': 'thin', 'color': None}},
        'align': {'h': None, 'v': None, 'wrap': None, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    229: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': None},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    230: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': None, 'bottom': None},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    231: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': None},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'medium', 'color': None}, 'top': None, 'bottom': None},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    232: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': True, 'italic': False, 'underline': None, 'color': {'type': 'rgb', 'value': 'FF002060'}},
        'fill': None,
        'border': {'left': {'style': 'medium', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    233: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'theme', 'value': 4, 'tint': 0.0}},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'thin', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
    234: {
        'font': {'name': 'Calibri', 'size': 11.0, 'bold': False, 'italic': False, 'underline': None, 'color': {'type': 'theme', 'value': 4, 'tint': 0.0}},
        'fill': None,
        'border': {'left': {'style': 'thin', 'color': None}, 'right': {'style': 'medium', 'color': None}, 'top': {'style': 'medium', 'color': None}, 'bottom': {'style': 'medium', 'color': None}},
        'align': {'h': 'center', 'v': 'center', 'wrap': True, 'rot': 0, 'shrink': None, 'indent': 0.0},
        'nf': 'General',
    },
}


# =============================================================================
# COMMON FORMATTING HELPERS
# =============================================================================

_font_cache = {}
_fill_cache = {}
_border_cache = {}
_alignment_cache = {}


def _get_color(spec):
    """Build an openpyxl Color from a {'type', 'value', 'tint'} spec (or None)."""
    if spec is None:
        return None
    if spec['type'] == 'rgb':
        return Color(rgb=spec['value'])
    if spec['type'] == 'theme':
        return Color(theme=spec['value'], tint=spec.get('tint', 0.0))
    if spec['type'] == 'indexed':
        return Color(indexed=spec['value'])
    return None


def _get_font(spec):
    """Build (and cache) an openpyxl Font from a style spec's 'font' dict."""
    if spec is None:
        return None
    key = tuple(sorted((k, str(v)) for k, v in spec.items()))
    if key not in _font_cache:
        _font_cache[key] = Font(
            name=spec.get('name') or 'Calibri',
            size=spec.get('size') or 11,
            bold=bool(spec.get('bold')),
            italic=bool(spec.get('italic')),
            underline=spec.get('underline'),
            color=_get_color(spec.get('color')),
        )
    return _font_cache[key]


def _get_fill(spec):
    """Build (and cache) an openpyxl PatternFill from a style spec's 'fill' dict."""
    if spec is None:
        return None
    key = tuple(sorted((k, str(v)) for k, v in spec.items()))
    if key not in _fill_cache:
        fg = _get_color(spec.get('fg'))
        _fill_cache[key] = PatternFill(
            fill_type=spec.get('pattern') or 'solid',
            fgColor=fg if fg is not None else Color(),
        )
    return _fill_cache[key]


def _get_border(spec):
    """Build (and cache) an openpyxl Border from a style spec's 'border' dict."""
    if spec is None:
        return None
    key = tuple(
        (side, None if v is None else (v.get('style'), str(v.get('color'))))
        for side, v in sorted(spec.items())
    )
    if key not in _border_cache:
        def _side(v):
            if v is None:
                return Side(style=None)
            return Side(style=v.get('style'), color=_get_color(v.get('color')))
        _border_cache[key] = Border(
            left=_side(spec.get('left')),
            right=_side(spec.get('right')),
            top=_side(spec.get('top')),
            bottom=_side(spec.get('bottom')),
        )
    return _border_cache[key]


def _get_alignment(spec):
    """Build (and cache) an openpyxl Alignment from a style spec's 'align' dict."""
    if spec is None:
        return None
    key = tuple(sorted(spec.items()))
    if key not in _alignment_cache:
        _alignment_cache[key] = Alignment(
            horizontal=spec.get('h'),
            vertical=spec.get('v'),
            wrap_text=spec.get('wrap'),
            textRotation=spec.get('rot') or 0,
            shrink_to_fit=spec.get('shrink'),
            indent=spec.get('indent') or 0,
        )
    return _alignment_cache[key]


def apply_style(ws, coord, style_id):
    """Apply a registered STYLES[style_id] (font/fill/border/alignment/number
    format) to the cell at `coord` without touching its value."""
    spec = STYLES[style_id]
    cell = ws[coord]
    font = _get_font(spec['font'])
    if font is not None:
        cell.font = font
    fill = _get_fill(spec['fill'])
    if fill is not None:
        cell.fill = fill
    border = _get_border(spec['border'])
    if border is not None:
        cell.border = border
    alignment = _get_alignment(spec['align'])
    if alignment is not None:
        cell.alignment = alignment
    if spec['nf']:
        cell.number_format = spec['nf']


def apply_border(ws, coord, style_id):
    """Alias of apply_style, kept as a distinct name for border-only call sites."""
    apply_style(ws, coord, style_id)


def apply_header_style(ws, coord, value, style_id):
    """Write a header/label value into `coord` and apply its style."""
    set_cell(ws, coord, value, style_id)


def set_cell(ws, coord, value=None, style_id=None):
    """Write `value` (if any) into `coord` and apply `style_id` (if any)."""
    if value is not None:
        ws[coord] = value
    if style_id is not None:
        apply_style(ws, coord, style_id)


def merge_cells(ws, range_string):
    """Merge a cell range, e.g. merge_cells(ws, "B2:Q2")."""
    ws.merge_cells(range_string)


def set_column_widths(ws, widths):
    """widths: dict of {column_letter: width}."""
    for col, width in widths.items():
        ws.column_dimensions[col].width = width


def set_row_heights(ws, heights):
    """heights: dict of {row_number: height}."""
    for row, height in heights.items():
        ws.row_dimensions[row].height = height



# =============================================================================
# SHEET BUILDERS
# =============================================================================

def create_imports_sheet(wb):
    """Build the 'Imports' sheet exactly as in the original template."""
    ws = wb.create_sheet('Imports')
    ws.sheet_view.zoomScale = 67

    set_column_widths(ws, {
        'A': 19.21875,
        'B': 12.6640625,
        'C': 23.6640625,
        'D': 24.33203125,
        'E': 14.33203125,
        'F': 22.6640625,
        'G': 57.0,
        'H': 25.5546875,
        'I': 12.0,
        'J': 12.44140625,
        'K': 9.6640625,
        'L': 12.33203125,
        'M': 11.6640625,
        'N': 14.77734375,
        'O': 17.0,
        'P': 9.0,
        'Q': 12.88671875,
        'R': 15.33203125,
        'S': 11.88671875,
        'T': 14.109375,
        'U': 12.33203125,
        'V': 8.6640625,
    })
    set_row_heights(ws, {
        5: 15.45,
        6: 15.45,
        11: 15.0,
        12: 14.25,
        13: 16.2,
        14: 74.85,
        15: 15.0,
        16: 28.5,
        17: 28.5,
        18: 28.5,
        19: 28.5,
        20: 28.5,
        21: 28.5,
        22: 28.5,
        23: 28.5,
        24: 28.5,
        25: 28.5,
        26: 28.5,
        27: 28.5,
        28: 28.8,
        29: 28.8,
        30: 28.8,
        31: 28.8,
        32: 28.8,
        33: 29.4,
    })

    ws.auto_filter.ref = 'B15:T87'

    for merge_range in [
        'F13:F14',
        'J13:J14',
        'H13:H14',
        'L13:L14',
        'R13:R14',
        'S13:S14',
        'B2:S2',
        'B13:B14',
        'T13:T14',
        'D13:D14',
        'E13:E14',
        'G13:G14',
        'I13:I14',
        'K13:K14',
        'B12:T12',
        'M13:Q13',
        'C13:C14',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'S1', 'Annexure B', 0)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 0)
    set_cell(ws, 'M4', 'IEC:', 0)
    set_cell(ws, 'M6', 'DATE:', 7)
    set_cell(ws, 'M8', 'Commissionerate:', 0)
    set_cell(ws, 'B10', 'GSTIN:', 0)
    set_cell(ws, 'B12', 'RECEIPTS (IMPORTS)', 9)
    set_cell(ws, 'B13', 'Bill of Entry No. ', 12)
    set_cell(ws, 'C13', 'Bill of Entry Date', 13)
    set_cell(ws, 'D13', 'Customs Station of import', 14)
    set_cell(ws, 'E13', 'Details of Bond', 14)
    set_cell(ws, 'F13', 'Details of insurance ', 13)
    set_cell(ws, 'G13', 'Description of goods', 15)
    set_cell(ws, 'H13', 'Invoice No. ', 13)
    set_cell(ws, 'I13', 'Invoice  date', 13)
    set_cell(ws, 'J13', 'Quantity ', 13)
    set_cell(ws, 'K13', 'Unit quantity code', 13)
    set_cell(ws, 'L13', 'Assessable \nValue', 16)
    set_cell(ws, 'M13', 'Duty assessed', 16)
    set_cell(ws, 'R13', 'Registration No. of means of transport', 13)
    set_cell(ws, 'S13', 'One-time Lock no.', 13)
    set_cell(ws, 'T13', 'Date and time of receipt at the warehouse', 19)
    set_cell(ws, 'M14', 'BCD', 24)
    set_cell(ws, 'N14', 'SWS CESS', 25)
    set_cell(ws, 'O14', 'IGST', 25)
    set_cell(ws, 'P14', 'Comp. cess', 25)
    set_cell(ws, 'Q14', 'Total Duty', 25)
    set_cell(ws, 'B15', 1, 27)
    set_cell(ws, 'C15', '1A', 28)
    set_cell(ws, 'D15', 2, 29)
    set_cell(ws, 'E15', 3, 29)
    set_cell(ws, 'F15', 4, 30)
    set_cell(ws, 'G15', 5, 31)
    set_cell(ws, 'H15', 6, 30)
    set_cell(ws, 'I15', '6A', 30)
    set_cell(ws, 'J15', 7, 30)
    set_cell(ws, 'K15', '7A', 30)
    set_cell(ws, 'L15', 8, 30)
    set_cell(ws, 'M15', 9, 30)
    set_cell(ws, 'N15', '9A', 30)
    set_cell(ws, 'O15', 10, 30)
    set_cell(ws, 'P15', 11, 30)
    set_cell(ws, 'Q15', '11A', 30)
    set_cell(ws, 'R15', 12, 30)
    set_cell(ws, 'S15', 13, 30)
    set_cell(ws, 'T15', 14, 32)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'B3', 1)
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'M3', 1)
    apply_style(ws, 'N3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'P3', 1)
    apply_style(ws, 'Q3', 1)
    apply_style(ws, 'R3', 1)
    apply_style(ws, 'S3', 1)
    apply_style(ws, 'G4', 2)
    apply_style(ws, 'J4', 2)
    apply_style(ws, 'K4', 3)
    apply_style(ws, 'N4', 4)
    apply_style(ws, 'O4', 4)
    apply_style(ws, 'P4', 4)
    apply_style(ws, 'B5', 5)
    apply_style(ws, 'C5', 5)
    apply_style(ws, 'G5', 6)
    apply_style(ws, 'M5', 7)
    for row in range(6, 9):
        for col in ['B', 'C']:
            apply_style(ws, f"{col}{row}", 8)
    apply_style(ws, 'M7', 4)
    apply_style(ws, 'N7', 4)
    apply_style(ws, 'N8', 0)
    apply_style(ws, 'D10', 4)
    apply_style(ws, 'C12', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'E12', 10)
    apply_style(ws, 'F12', 10)
    apply_style(ws, 'G12', 10)
    apply_style(ws, 'H12', 10)
    apply_style(ws, 'I12', 10)
    apply_style(ws, 'J12', 10)
    apply_style(ws, 'K12', 10)
    apply_style(ws, 'L12', 10)
    apply_style(ws, 'M12', 10)
    apply_style(ws, 'N12', 10)
    apply_style(ws, 'O12', 10)
    apply_style(ws, 'P12', 10)
    apply_style(ws, 'Q12', 10)
    apply_style(ws, 'R12', 10)
    apply_style(ws, 'S12', 10)
    apply_style(ws, 'T12', 11)
    apply_style(ws, 'N13', 17)
    apply_style(ws, 'O13', 17)
    apply_style(ws, 'P13', 17)
    apply_style(ws, 'Q13', 18)
    apply_style(ws, 'B14', 20)
    apply_style(ws, 'C14', 21)
    apply_style(ws, 'F14', 21)
    apply_style(ws, 'H14', 21)
    apply_style(ws, 'I14', 21)
    apply_style(ws, 'J14', 21)
    apply_style(ws, 'K14', 21)
    apply_style(ws, 'L14', 21)
    apply_style(ws, 'R14', 21)
    apply_style(ws, 'S14', 21)
    apply_style(ws, 'D14', 22)
    apply_style(ws, 'E14', 22)
    apply_style(ws, 'G14', 23)
    apply_style(ws, 'T14', 26)
    apply_style(ws, 'B16', 33)
    apply_style(ws, 'C16', 34)
    apply_style(ws, 'D16', 35)
    apply_style(ws, 'E16', 36)
    apply_style(ws, 'F16', 37)
    apply_style(ws, 'G16', 38)
    apply_style(ws, 'H16', 39)
    apply_style(ws, 'I16', 40)
    apply_style(ws, 'J16', 41)
    apply_style(ws, 'K16', 42)
    apply_style(ws, 'L16', 43)
    apply_style(ws, 'M16', 43)
    apply_style(ws, 'N16', 44)
    apply_style(ws, 'O16', 44)
    apply_style(ws, 'P16', 45)
    apply_style(ws, 'Q16', 46)
    apply_style(ws, 'R16', 47)
    apply_style(ws, 'S16', 47)
    apply_style(ws, 'T16', 48)
    for row in range(17, 33):
        apply_style(ws, f"B{row}", 49)
    for row in range(17, 33):
        apply_style(ws, f"C{row}", 50)
    for row in range(17, 33):
        apply_style(ws, f"D{row}", 51)
    for row in range(17, 33):
        apply_style(ws, f"E{row}", 52)
    for row in range(17, 33):
        apply_style(ws, f"F{row}", 53)
    for row in range(17, 33):
        apply_style(ws, f"G{row}", 54)
    for row in range(17, 33):
        apply_style(ws, f"H{row}", 55)
    for row in range(17, 33):
        apply_style(ws, f"I{row}", 56)
    for row in range(17, 33):
        apply_style(ws, f"J{row}", 57)
    for row in range(17, 33):
        apply_style(ws, f"K{row}", 58)
    for row in range(17, 33):
        for col in ['L', 'M']:
            apply_style(ws, f"{col}{row}", 59)
    for row in range(17, 33):
        for col in ['N', 'O']:
            apply_style(ws, f"{col}{row}", 60)
    for row in range(17, 33):
        apply_style(ws, f"P{row}", 61)
    for row in range(17, 33):
        apply_style(ws, f"Q{row}", 62)
    for row in range(17, 33):
        for col in ['R', 'S']:
            apply_style(ws, f"{col}{row}", 63)
    for row in range(17, 33):
        apply_style(ws, f"T{row}", 64)
    apply_style(ws, 'B33', 65)
    apply_style(ws, 'C33', 66)
    apply_style(ws, 'D33', 67)
    apply_style(ws, 'E33', 68)
    apply_style(ws, 'F33', 69)
    apply_style(ws, 'G33', 70)
    apply_style(ws, 'H33', 71)
    apply_style(ws, 'I33', 72)
    apply_style(ws, 'J33', 73)
    apply_style(ws, 'K33', 74)
    apply_style(ws, 'L33', 75)
    apply_style(ws, 'M33', 75)
    apply_style(ws, 'N33', 76)
    apply_style(ws, 'O33', 76)
    apply_style(ws, 'P33', 77)
    apply_style(ws, 'Q33', 78)
    apply_style(ws, 'R33', 79)
    apply_style(ws, 'S33', 79)
    apply_style(ws, 'T33', 80)
    apply_style(ws, 'T34', 83)
    for row in range(34, 52):
        for col in ['B', 'C', 'D', 'G', 'H', 'I', 'J', 'K', 'L', 'M', 'N', 'O', 'P', 'Q', 'R', 'S']:
            apply_style(ws, f"{col}{row}", 81)
    for row in range(34, 88):
        apply_style(ws, f"E{row}", 81)
    for row in range(34, 88):
        apply_style(ws, f"F{row}", 82)
    for row in range(35, 52):
        apply_style(ws, f"T{row}", 81)

    return ws


def create_dta_sheet(wb):
    """Build the 'DTA' sheet exactly as in the original template."""
    ws = wb.create_sheet('DTA')
    ws.sheet_view.zoomScale = 58

    set_column_widths(ws, {
        'A': 23.33203125,
        'B': 45.77734375,
        'C': 16.77734375,
        'D': 21.0,
        'E': 17.21875,
        'F': 17.21875,
        'G': 11.77734375,
        'H': 10.21875,
        'J': 11.77734375,
        'L': 16.5546875,
        'M': 13.21875,
        'N': 22.77734375,
        'O': 13.77734375,
        'P': 12.77734375,
        'Q': 12.21875,
        'R': 8.77734375,
    })
    set_row_heights(ws, {
        1: 19.95,
        2: 19.95,
        3: 19.95,
        4: 19.95,
        5: 19.95,
        6: 19.95,
        7: 19.95,
        8: 19.95,
        9: 19.95,
        10: 19.95,
        11: 19.95,
        12: 19.95,
        13: 19.95,
        14: 19.95,
        15: 34.2,
        16: 19.95,
        17: 19.95,
        18: 19.95,
        19: 19.95,
        20: 19.95,
        21: 19.95,
        22: 19.95,
        23: 19.95,
        24: 19.95,
        25: 19.95,
        26: 19.95,
        27: 19.95,
    })

    for merge_range in [
        'N14:N15',
        'M14:M15',
        'B13:N13',
        'C14:C15',
        'B3:O3',
        'E14:E15',
        'D14:D15',
        'B14:B15',
        'G14:G15',
        'F14:F15',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'N1', 'Annexure B', 84)
    set_cell(ws, 'B3', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B5', 'Name and address of the Unit:', 85)
    set_cell(ws, 'L5', 'IEC:', 85)
    set_cell(ws, 'L7', 'DATE:', 7)
    set_cell(ws, 'L9', 'Commissionerate:', 85)
    set_cell(ws, 'B11', 'GSTIN:', 87)
    set_cell(ws, 'B13', 'RECEIPTS (DTA)', 89)
    set_cell(ws, 'B14', 'GST Invoice No. ', 12)
    set_cell(ws, 'C14', 'GST Invoice date', 13)
    set_cell(ws, 'D14', 'Description of goods', 13)
    set_cell(ws, 'E14', 'Quantity', 13)
    set_cell(ws, 'F14', 'UQC', 90)
    set_cell(ws, 'G14', '\nValue', 13)
    set_cell(ws, 'H14', 'Tax paid', 13)
    set_cell(ws, 'M14', 'E-way bill no. \n(if applicable)', 13)
    set_cell(ws, 'N14', 'Date and time of receipt at the warehouse', 19)
    set_cell(ws, 'H15', 'SGST', 25)
    set_cell(ws, 'I15', 'CGST', 25)
    set_cell(ws, 'J15', 'IGST', 25)
    set_cell(ws, 'K15', 'Total GST', 92)
    set_cell(ws, 'L15', 'Comp. cess', 25)
    set_cell(ws, 'B16', 15, 9)
    set_cell(ws, 'C16', '15A', 90)
    set_cell(ws, 'D16', 16, 90)
    set_cell(ws, 'E16', 17, 90)
    set_cell(ws, 'F16', '17A', 90)
    set_cell(ws, 'G16', 18, 90)
    set_cell(ws, 'H16', 19, 90)
    set_cell(ws, 'I16', '19A', 90)
    set_cell(ws, 'J16', '19B', 90)
    set_cell(ws, 'K16', '19C', 93)
    set_cell(ws, 'L16', 20, 90)
    set_cell(ws, 'M16', 21, 90)
    set_cell(ws, 'N16', 22, 94)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'N2', 84)
    apply_style(ws, 'B4', 1)
    apply_style(ws, 'C4', 1)
    apply_style(ws, 'D4', 1)
    apply_style(ws, 'E4', 1)
    apply_style(ws, 'F4', 1)
    apply_style(ws, 'G4', 1)
    apply_style(ws, 'H4', 1)
    apply_style(ws, 'I4', 1)
    apply_style(ws, 'J4', 1)
    apply_style(ws, 'K4', 1)
    apply_style(ws, 'L4', 1)
    apply_style(ws, 'M4', 1)
    apply_style(ws, 'N4', 1)
    apply_style(ws, 'O4', 1)
    apply_style(ws, 'J5', 3)
    apply_style(ws, 'M5', 86)
    apply_style(ws, 'B6', 87)
    apply_style(ws, 'L6', 85)
    apply_style(ws, 'M6', 85)
    apply_style(ws, 'M7', 85)
    apply_style(ws, 'D7', 2)
    apply_style(ws, 'G7', 2)
    for row in range(7, 11):
        apply_style(ws, f"B{row}", 88)
    for row in range(9, 12):
        for col in ['M', 'N']:
            apply_style(ws, f"{col}{row}", 85)
    apply_style(ws, 'L10', 85)
    apply_style(ws, 'L11', 85)
    apply_style(ws, 'C11', 85)
    apply_style(ws, 'N13', 11)
    apply_style(ws, 'C13', 10)
    apply_style(ws, 'D13', 10)
    apply_style(ws, 'E13', 10)
    apply_style(ws, 'F13', 10)
    apply_style(ws, 'G13', 10)
    apply_style(ws, 'H13', 10)
    apply_style(ws, 'I13', 10)
    apply_style(ws, 'J13', 10)
    apply_style(ws, 'K13', 10)
    apply_style(ws, 'L13', 10)
    apply_style(ws, 'M13', 10)
    apply_style(ws, 'I14', 13)
    apply_style(ws, 'J14', 13)
    apply_style(ws, 'K14', 13)
    apply_style(ws, 'L14', 13)
    apply_style(ws, 'N15', 26)
    apply_style(ws, 'B15', 20)
    apply_style(ws, 'C15', 21)
    apply_style(ws, 'D15', 21)
    apply_style(ws, 'E15', 21)
    apply_style(ws, 'G15', 21)
    apply_style(ws, 'M15', 21)
    apply_style(ws, 'F15', 91)
    apply_style(ws, 'N17', 101)
    apply_style(ws, 'B17', 95)
    apply_style(ws, 'C17', 96)
    apply_style(ws, 'D17', 97)
    apply_style(ws, 'E17', 98)
    apply_style(ws, 'F17', 98)
    apply_style(ws, 'G17', 99)
    apply_style(ws, 'H17', 99)
    apply_style(ws, 'I17', 99)
    apply_style(ws, 'J17', 99)
    apply_style(ws, 'K17', 99)
    apply_style(ws, 'L17', 99)
    apply_style(ws, 'M17', 100)
    apply_style(ws, 'N18', 108)
    apply_style(ws, 'N19', 108)
    apply_style(ws, 'B18', 102)
    apply_style(ws, 'B19', 102)
    apply_style(ws, 'C18', 103)
    apply_style(ws, 'C19', 103)
    apply_style(ws, 'D18', 104)
    apply_style(ws, 'D19', 104)
    apply_style(ws, 'E18', 105)
    apply_style(ws, 'E19', 105)
    apply_style(ws, 'F18', 105)
    apply_style(ws, 'F19', 105)
    apply_style(ws, 'G18', 106)
    apply_style(ws, 'G19', 106)
    apply_style(ws, 'H18', 106)
    apply_style(ws, 'H19', 106)
    apply_style(ws, 'I18', 106)
    apply_style(ws, 'I19', 106)
    apply_style(ws, 'J18', 106)
    apply_style(ws, 'J19', 106)
    apply_style(ws, 'K18', 106)
    apply_style(ws, 'K19', 106)
    apply_style(ws, 'L18', 106)
    apply_style(ws, 'L19', 106)
    apply_style(ws, 'M18', 107)
    apply_style(ws, 'M19', 107)
    for row in range(20, 27):
        apply_style(ws, f"N{row}", 110)
    for row in range(20, 27):
        apply_style(ws, f"B{row}", 109)
    for row in range(20, 27):
        for col in ['C', 'D', 'E', 'F', 'G', 'H', 'I', 'J', 'K', 'L', 'M']:
            apply_style(ws, f"{col}{row}", 63)
    apply_style(ws, 'N27', 112)
    apply_style(ws, 'B27', 111)
    apply_style(ws, 'C27', 79)
    apply_style(ws, 'D27', 79)
    apply_style(ws, 'E27', 79)
    apply_style(ws, 'F27', 79)
    apply_style(ws, 'G27', 79)
    apply_style(ws, 'H27', 79)
    apply_style(ws, 'I27', 79)
    apply_style(ws, 'J27', 79)
    apply_style(ws, 'K27', 79)
    apply_style(ws, 'L27', 79)
    apply_style(ws, 'M27', 79)

    return ws


def create_issued_for_mfr_sheet(wb):
    """Build the 'Issued for MFR' sheet exactly as in the original template."""
    ws = wb.create_sheet('Issued for MFR')
    ws.sheet_view.zoomScale = 70

    set_column_widths(ws, {
        'A': 14.77734375,
        'B': 20.88671875,
        'C': 65.21875,
        'D': 20.44140625,
        'E': 14.33203125,
        'F': 53.33203125,
        'G': 42.88671875,
    })
    set_row_heights(ws, {
        10: 15.0,
        11: 15.0,
        12: 15.0,
        13: 15.0,
        69: 15.0,
    })

    ws.auto_filter.ref = 'B14:E14'

    for merge_range in [
        'B12:E12',
        'B11:E11',
        'B2:E2',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'F1', 'Annexure B', 85)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 113)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 85)
    set_cell(ws, 'D4', 'IEC:', 85)
    set_cell(ws, 'D6', 'DATE:', 7)
    set_cell(ws, 'D8', 'Commissionerate:', 85)
    set_cell(ws, 'B10', 'GSTIN:', 85)
    set_cell(ws, 'B11', 'PROCESSING', 116)
    set_cell(ws, 'B12', 'Goods issued for manufacturing or other operations', 119)
    set_cell(ws, 'B13', 'Date of Issue', 119)
    set_cell(ws, 'C13', 'Description of goods', 93)
    set_cell(ws, 'D13', 'Qty. with UQC', 93)
    set_cell(ws, 'E13', 'Value', 120)

    # Continuous reference numbers for the Issued for MFR section.
    # This section follows DTA references 15-22, so it uses 23-26.
    set_cell(ws, 'B14', '23', 121)
    set_cell(ws, 'C14', '24', 122)
    set_cell(ws, 'D14', '25', 37)
    set_cell(ws, 'E14', '26', 123)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'F2', 114)
    apply_style(ws, 'F3', 114)
    apply_style(ws, 'G2', 114)
    apply_style(ws, 'G3', 114)
    apply_style(ws, 'H2', 114)
    apply_style(ws, 'H3', 114)
    apply_style(ws, 'I2', 114)
    apply_style(ws, 'I3', 114)
    apply_style(ws, 'J2', 114)
    apply_style(ws, 'J3', 114)
    apply_style(ws, 'K2', 114)
    apply_style(ws, 'K3', 114)
    apply_style(ws, 'L2', 114)
    apply_style(ws, 'L3', 114)
    apply_style(ws, 'M2', 114)
    apply_style(ws, 'M3', 114)
    apply_style(ws, 'N2', 114)
    apply_style(ws, 'N3', 114)
    apply_style(ws, 'O2', 114)
    apply_style(ws, 'O3', 114)
    apply_style(ws, 'P2', 114)
    apply_style(ws, 'P3', 114)
    apply_style(ws, 'Q2', 114)
    apply_style(ws, 'Q3', 114)
    apply_style(ws, 'R2', 114)
    apply_style(ws, 'R3', 114)
    apply_style(ws, 'B3', 114)
    apply_style(ws, 'D3', 114)
    apply_style(ws, 'E3', 114)
    apply_style(ws, 'C3', 113)
    apply_style(ws, 'E4', 86)
    for row in range(4, 8):
        for col in ['G', 'H', 'I', 'J', 'K', 'L', 'P', 'Q', 'R']:
            apply_style(ws, f"{col}{row}", 85)
    for row in range(4, 8):
        apply_style(ws, f"C{row}", 115)
    apply_style(ws, 'B5', 87)
    apply_style(ws, 'D5', 85)
    apply_style(ws, 'E5', 85)
    for row in range(5, 8):
        for col in ['M', 'N', 'O']:
            apply_style(ws, f"{col}{row}", 85)
    for row in range(5, 9):
        apply_style(ws, f"F{row}", 85)
    for row in range(6, 9):
        apply_style(ws, f"B{row}", 88)
    apply_style(ws, 'E7', 85)
    apply_style(ws, 'E8', 85)
    apply_style(ws, 'D10', 85)
    apply_style(ws, 'E10', 85)
    apply_style(ws, 'F10', 85)
    apply_style(ws, 'G10', 85)
    apply_style(ws, 'H10', 85)
    apply_style(ws, 'I10', 85)
    apply_style(ws, 'J10', 85)
    apply_style(ws, 'K10', 85)
    apply_style(ws, 'L10', 85)
    apply_style(ws, 'Q10', 85)
    apply_style(ws, 'R10', 85)
    apply_style(ws, 'C10', 86)
    apply_style(ws, 'C11', 117)
    apply_style(ws, 'D11', 117)
    apply_style(ws, 'E11', 118)
    apply_style(ws, 'C12', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'E12', 11)
    apply_style(ws, 'B14', 121)
    apply_style(ws, 'C14', 122)
    apply_style(ws, 'D14', 37)
    apply_style(ws, 'E14', 123)
    for row in range(14, 34):
        apply_style(ws, f"F{row}", 124)
    for row in range(15, 69):
        apply_style(ws, f"B{row}", 125)
    for row in range(15, 69):
        apply_style(ws, f"C{row}", 126)
    for row in range(15, 69):
        apply_style(ws, f"D{row}", 53)
    for row in range(15, 69):
        apply_style(ws, f"E{row}", 127)
    apply_style(ws, 'B69', 128)
    apply_style(ws, 'C69', 129)
    apply_style(ws, 'D69', 69)
    apply_style(ws, 'E69', 130)

    return ws


def create_rmv_for_job_work_sheet(wb):
    """Build the 'Rmv for job work' sheet exactly as in the original template."""
    ws = wb.create_sheet('Rmv for job work')
    ws.sheet_view.zoomScale = 55

    set_column_widths(ws, {
        'A': 36.21875,
        'B': 27.6640625,
        'C': 44.77734375,
        'D': 45.88671875,
        'E': 17.109375,
        'F': 17.44140625,
        'G': 20.5546875,
        'H': 26.88671875,
        'I': 41.0,
        'J': 25.5546875,
        'K': 8.88671875,
        'L': 9.0,
        'M': 8.88671875,
    })
    set_row_heights(ws, {
        10: 15.0,
        11: 15.0,
        12: 15.0,
        14: 15.0,
        15: 15.0,
        16: 28.5,
        17: 14.25,
        18: 57.6,
        19: 43.8,
    })

    ws.auto_filter.ref = 'B15:J46'

    for merge_range in [
        'F13:F14',
        'B11:J11',
        'B13:B14',
        'E13:E14',
        'D13:D14',
        'H13:J13',
        'G13:G14',
        'B12:J12',
        'B2:J2',
        'C13:C14',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'J1', 'Annexure B', 0)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 0)
    set_cell(ws, 'H4', 'IEC:', 0)
    set_cell(ws, 'H6', 'DATE:', 7)
    set_cell(ws, 'H8', 'Commissionerate:', 0)
    set_cell(ws, 'B10', 'GSTIN:', 0)
    set_cell(ws, 'B12', 'Removal for Job work', 9)
    set_cell(ws, 'B13', 'Date & Time of removal', 12)
    set_cell(ws, 'C13', 'Description of goods', 13)
    set_cell(ws, 'D13', 'Description as per BE', 13)
    set_cell(ws, 'E13', 'Qty. with UQC', 13)
    set_cell(ws, 'F13', 'Value', 13)
    set_cell(ws, 'G13', 'DC No.', 13)
    set_cell(ws, 'H13', 'Details of Job worker', 13)
    set_cell(ws, 'H14', 'Name', 25)
    set_cell(ws, 'I14', 'Address', 25)
    set_cell(ws, 'J14', 'GSTIN (if applicable)', 132)
    set_cell(ws, 'B15', 27, 134)
    set_cell(ws, 'C15', 28, 135)
    set_cell(ws, 'D15', '28A', 135)
    set_cell(ws, 'E15', 29, 135)
    set_cell(ws, 'F15', 30, 135)
    set_cell(ws, 'G15', 31, 135)
    set_cell(ws, 'H15', 32, 135)
    set_cell(ws, 'I15', '32A', 135)
    set_cell(ws, 'J15', 33, 136)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'B1', 4)
    apply_style(ws, 'C1', 4)
    apply_style(ws, 'D1', 4)
    apply_style(ws, 'E1', 4)
    apply_style(ws, 'F1', 4)
    apply_style(ws, 'G1', 4)
    apply_style(ws, 'H1', 4)
    apply_style(ws, 'I1', 4)
    apply_style(ws, 'K2', 131)
    apply_style(ws, 'L2', 131)
    apply_style(ws, 'M2', 131)
    apply_style(ws, 'N2', 131)
    apply_style(ws, 'O2', 131)
    apply_style(ws, 'P2', 131)
    apply_style(ws, 'Q2', 131)
    apply_style(ws, 'R2', 131)
    apply_style(ws, 'S2', 131)
    apply_style(ws, 'B3', 1)
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'M3', 1)
    apply_style(ws, 'N3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'P3', 1)
    apply_style(ws, 'Q3', 1)
    apply_style(ws, 'R3', 1)
    apply_style(ws, 'S3', 1)
    apply_style(ws, 'I4', 4)
    apply_style(ws, 'J4', 4)
    apply_style(ws, 'F4', 0)
    apply_style(ws, 'F5', 0)
    for row in range(4, 8):
        for col in ['C', 'D', 'E', 'G', 'L', 'M', 'Q', 'R', 'S']:
            apply_style(ws, f"{col}{row}", 0)
    apply_style(ws, 'B5', 5)
    apply_style(ws, 'H5', 0)
    apply_style(ws, 'I5', 0)
    for row in range(5, 8):
        for col in ['J', 'K', 'N', 'O', 'P']:
            apply_style(ws, f"{col}{row}", 0)
    apply_style(ws, 'F6', 2)
    apply_style(ws, 'I6', 2)
    for row in range(6, 9):
        apply_style(ws, f"B{row}", 8)
    apply_style(ws, 'F7', 0)
    apply_style(ws, 'H7', 3)
    apply_style(ws, 'I7', 7)
    apply_style(ws, 'F8', 4)
    apply_style(ws, 'G8', 4)
    apply_style(ws, 'J8', 4)
    apply_style(ws, 'D8', 4)
    apply_style(ws, 'D9', 4)
    apply_style(ws, 'E8', 4)
    apply_style(ws, 'E9', 4)
    for row in range(8, 11):
        apply_style(ws, f"C{row}", 4)
    for row in range(8, 11):
        apply_style(ws, f"I{row}", 0)
    apply_style(ws, 'B9', 4)
    apply_style(ws, 'F9', 0)
    apply_style(ws, 'F10', 0)
    apply_style(ws, 'G9', 0)
    apply_style(ws, 'G10', 0)
    apply_style(ws, 'H9', 0)
    apply_style(ws, 'H10', 0)
    apply_style(ws, 'J9', 0)
    apply_style(ws, 'J10', 0)
    apply_style(ws, 'D10', 0)
    apply_style(ws, 'E10', 0)
    apply_style(ws, 'K10', 0)
    apply_style(ws, 'L10', 0)
    apply_style(ws, 'M10', 0)
    apply_style(ws, 'R10', 0)
    apply_style(ws, 'S10', 0)
    apply_style(ws, 'B11', 9)
    apply_style(ws, 'C11', 10)
    apply_style(ws, 'C12', 10)
    apply_style(ws, 'D11', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'E11', 10)
    apply_style(ws, 'E12', 10)
    apply_style(ws, 'F11', 10)
    apply_style(ws, 'F12', 10)
    apply_style(ws, 'G11', 10)
    apply_style(ws, 'G12', 10)
    apply_style(ws, 'H11', 10)
    apply_style(ws, 'H12', 10)
    apply_style(ws, 'I11', 10)
    apply_style(ws, 'I12', 10)
    apply_style(ws, 'J11', 11)
    apply_style(ws, 'J12', 11)
    apply_style(ws, 'I13', 17)
    apply_style(ws, 'J13', 18)
    apply_style(ws, 'B14', 20)
    apply_style(ws, 'C14', 21)
    apply_style(ws, 'D14', 21)
    apply_style(ws, 'E14', 21)
    apply_style(ws, 'F14', 21)
    apply_style(ws, 'G14', 21)
    apply_style(ws, 'K14', 133)
    apply_style(ws, 'B16', 138)
    apply_style(ws, 'C16', 139)
    apply_style(ws, 'E16', 139)
    apply_style(ws, 'G16', 139)
    apply_style(ws, 'D16', 140)
    apply_style(ws, 'F16', 141)
    apply_style(ws, 'H16', 142)
    apply_style(ws, 'I16', 142)
    apply_style(ws, 'J16', 143)
    apply_style(ws, 'A17', 137)
    apply_style(ws, 'B17', 125)
    apply_style(ws, 'D17', 144)
    apply_style(ws, 'E17', 53)
    apply_style(ws, 'G17', 53)
    apply_style(ws, 'C17', 53)
    apply_style(ws, 'C18', 53)
    apply_style(ws, 'F17', 145)
    apply_style(ws, 'F18', 145)
    apply_style(ws, 'H17', 146)
    apply_style(ws, 'H18', 146)
    apply_style(ws, 'I17', 146)
    apply_style(ws, 'I18', 146)
    apply_style(ws, 'J17', 147)
    apply_style(ws, 'J18', 147)
    apply_style(ws, 'B18', 148)
    apply_style(ws, 'D18', 53)
    apply_style(ws, 'E18', 63)
    apply_style(ws, 'G18', 63)
    apply_style(ws, 'B19', 149)
    apply_style(ws, 'C19', 69)
    apply_style(ws, 'D19', 69)
    apply_style(ws, 'E19', 79)
    apply_style(ws, 'G19', 79)
    apply_style(ws, 'F19', 150)
    apply_style(ws, 'H19', 151)
    apply_style(ws, 'I19', 151)
    apply_style(ws, 'J19', 152)
    for row in range(20, 47):
        apply_style(ws, f"B{row}", 153)

    return ws


def create_receive_from_job_work_sheet(wb):
    """Build the 'Receive from Job work' sheet exactly as in the original template."""
    ws = wb.create_sheet('Receive from Job work')
    ws.sheet_view.zoomScale = 71

    set_column_widths(ws, {
        'A': 27.88671875,
        'B': 26.33203125,
        'C': 50.0,
        'D': 15.88671875,
        'E': 20.77734375,
        'F': 21.77734375,
        'G': 15.109375,
        'H': 8.6640625,
    })
    set_row_heights(ws, {
        11: 15.0,
        12: 15.0,
        14: 15.0,
        15: 15.0,
        16: 43.2,
        17: 43.2,
        18: 43.2,
        19: 43.8,
        20: 15.6,
        21: 15.6,
        22: 15.6,
        23: 15.6,
        24: 15.6,
        25: 15.6,
        26: 14.25,
    })

    ws.auto_filter.ref = 'B15:F26'

    for merge_range in [
        'F13:F14',
        'B12:F12',
        'B2:F2',
        'B13:B14',
        'E13:E14',
        'D13:D14',
        'C13:C14',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'F1', 'Annexure B', 0)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 154)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 0)
    set_cell(ws, 'E4', 'IEC:', 85)
    set_cell(ws, 'E6', 'DATE:', 7)
    set_cell(ws, 'E8', 'Commissionerate:', 85)
    set_cell(ws, 'B10', 'GSTIN:', 0)
    set_cell(ws, 'B12', 'Returns to unit after job work', 9)
    set_cell(ws, 'B13', 'Date & time of return', 12)
    set_cell(ws, 'C13', 'Description of goods', 13)
    set_cell(ws, 'D13', 'Qty. with UQC', 13)
    set_cell(ws, 'E13', 'Value', 13)
    set_cell(ws, 'F13', 'DC No.', 19)
    set_cell(ws, 'B15', 34, 155)
    set_cell(ws, 'C15', 35, 156)
    set_cell(ws, 'D15', 36, 156)
    set_cell(ws, 'E15', 37, 157)
    set_cell(ws, 'F15', 38, 158)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'B1', 4)
    apply_style(ws, 'C1', 4)
    apply_style(ws, 'D1', 4)
    apply_style(ws, 'E1', 4)
    apply_style(ws, 'H1', 4)
    apply_style(ws, 'I1', 4)
    apply_style(ws, 'J1', 4)
    apply_style(ws, 'K1', 4)
    apply_style(ws, 'L1', 4)
    apply_style(ws, 'M1', 4)
    apply_style(ws, 'N1', 4)
    apply_style(ws, 'O1', 4)
    apply_style(ws, 'P1', 4)
    apply_style(ws, 'Q1', 4)
    apply_style(ws, 'G1', 0)
    apply_style(ws, 'G2', 131)
    apply_style(ws, 'H2', 131)
    apply_style(ws, 'I2', 131)
    apply_style(ws, 'J2', 131)
    apply_style(ws, 'K2', 131)
    apply_style(ws, 'L2', 131)
    apply_style(ws, 'M2', 131)
    apply_style(ws, 'N2', 131)
    apply_style(ws, 'O2', 131)
    apply_style(ws, 'P2', 131)
    apply_style(ws, 'Q2', 131)
    apply_style(ws, 'R2', 131)
    apply_style(ws, 'B3', 1)
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'M3', 1)
    apply_style(ws, 'N3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'P3', 1)
    apply_style(ws, 'Q3', 1)
    apply_style(ws, 'R3', 1)
    apply_style(ws, 'D4', 0)
    apply_style(ws, 'D5', 0)
    for row in range(4, 8):
        for col in ['C', 'G', 'H', 'I', 'J', 'K', 'L', 'P', 'Q', 'R']:
            apply_style(ws, f"{col}{row}", 0)
    for row in range(4, 9):
        apply_style(ws, f"F{row}", 85)
    apply_style(ws, 'B5', 5)
    apply_style(ws, 'E5', 85)
    for row in range(5, 8):
        for col in ['M', 'N', 'O']:
            apply_style(ws, f"{col}{row}", 0)
    apply_style(ws, 'D6', 2)
    for row in range(6, 9):
        apply_style(ws, f"B{row}", 8)
    apply_style(ws, 'D7', 3)
    apply_style(ws, 'E7', 85)
    apply_style(ws, 'D8', 4)
    apply_style(ws, 'D9', 4)
    apply_style(ws, 'G8', 4)
    apply_style(ws, 'G9', 4)
    apply_style(ws, 'H8', 4)
    apply_style(ws, 'H9', 4)
    apply_style(ws, 'I8', 4)
    apply_style(ws, 'I9', 4)
    apply_style(ws, 'J8', 4)
    apply_style(ws, 'J9', 4)
    apply_style(ws, 'K8', 4)
    apply_style(ws, 'K9', 4)
    apply_style(ws, 'L8', 4)
    apply_style(ws, 'L9', 4)
    apply_style(ws, 'M8', 4)
    apply_style(ws, 'M9', 4)
    apply_style(ws, 'N8', 4)
    apply_style(ws, 'N9', 4)
    apply_style(ws, 'O8', 4)
    apply_style(ws, 'O9', 4)
    apply_style(ws, 'P8', 4)
    apply_style(ws, 'P9', 4)
    apply_style(ws, 'Q8', 4)
    apply_style(ws, 'Q9', 4)
    apply_style(ws, 'R8', 4)
    apply_style(ws, 'R9', 4)
    for row in range(8, 11):
        apply_style(ws, f"C{row}", 4)
    apply_style(ws, 'B9', 4)
    apply_style(ws, 'E9', 4)
    apply_style(ws, 'F9', 4)
    apply_style(ws, 'D10', 0)
    apply_style(ws, 'E10', 0)
    apply_style(ws, 'F10', 0)
    apply_style(ws, 'H10', 0)
    apply_style(ws, 'I10', 0)
    apply_style(ws, 'J10', 0)
    apply_style(ws, 'K10', 0)
    apply_style(ws, 'L10', 0)
    apply_style(ws, 'Q10', 0)
    apply_style(ws, 'R10', 0)
    apply_style(ws, 'C12', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'E12', 10)
    apply_style(ws, 'F12', 11)
    apply_style(ws, 'B14', 20)
    apply_style(ws, 'C14', 21)
    apply_style(ws, 'D14', 21)
    apply_style(ws, 'E14', 21)
    apply_style(ws, 'G14', 133)
    apply_style(ws, 'F14', 26)
    apply_style(ws, 'B16', 138)
    apply_style(ws, 'C16', 139)
    apply_style(ws, 'D16', 139)
    apply_style(ws, 'E16', 160)
    apply_style(ws, 'F16', 161)
    apply_style(ws, 'A17', 159)
    apply_style(ws, 'B17', 125)
    apply_style(ws, 'C17', 53)
    apply_style(ws, 'D17', 53)
    apply_style(ws, 'E17', 162)
    apply_style(ws, 'F17', 163)
    apply_style(ws, 'B18', 165)
    apply_style(ws, 'C18', 166)
    apply_style(ws, 'D18', 166)
    apply_style(ws, 'E18', 167)
    apply_style(ws, 'F18', 168)
    for row in range(18, 23):
        apply_style(ws, f"A{row}", 164)
    apply_style(ws, 'B19', 169)
    apply_style(ws, 'C19', 170)
    apply_style(ws, 'D19', 170)
    apply_style(ws, 'E19', 171)
    apply_style(ws, 'F19', 172)
    apply_style(ws, 'D20', 174)
    for row in range(20, 23):
        apply_style(ws, f"B{row}", 173)
    for row in range(20, 26):
        for col in ['C', 'F']:
            apply_style(ws, f"{col}{row}", 164)
    for row in range(20, 26):
        apply_style(ws, f"E{row}", 175)
    for row in range(21, 26):
        apply_style(ws, f"D{row}", 164)
    for row in range(23, 27):
        for col in ['A', 'B']:
            apply_style(ws, f"{col}{row}", 176)

    return ws


def create_clearance_e_sheet(wb):
    """Build the 'Clearance_E' sheet exactly as in the original template."""
    ws = wb.create_sheet('Clearance_E')
    ws.sheet_view.zoomScale = 60

    set_column_widths(ws, {
        'A': 2.33203125,
        'B': 28.33203125,
        'C': 32.44140625,
        'D': 18.77734375,
        'E': 18.6640625,
        'G': 30.6640625,
        'H': 15.21875,
        'I': 12.33203125,
        'J': 26.33203125,
        'K': 15.21875,
        'L': 15.21875,
        'M': 16.44140625,
        'N': 28.6640625,
        'O': 11.44140625,
        'P': 13.5546875,
        'Q': 11.109375,
        'R': 12.33203125,
        'S': 15.88671875,
        'T': 16.44140625,
        'U': 11.44140625,
        'V': 15.21875,
        'W': 15.21875,
        'X': 12.88671875,
        'Y': 8.6640625,
    })
    set_row_heights(ws, {
        12: 15.0,
        13: 15.0,
        14: 23.1,
        15: 11.7,
        16: 42.0,
        17: 15.0,
        18: 15.0,
    })

    ws.auto_filter.ref = 'B17:X440'

    for merge_range in [
        'T15:X15',
        'J15:J16',
        'R15:R16',
        'L15:M15',
        'E15:E16',
        'G15:G16',
        'B14:L14',
        'Q15:Q16',
        'S15:S16',
        'B15:B16',
        'D15:D16',
        'M14:X14',
        'B13:X13',
        'H15:H16',
        'B2:Q2',
        'N15:N16',
        'P15:P16',
        'C15:C16',
        'I15:I16',
        'K15:K16',
        'O15:O16',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'X1', 'Annexure B', 178)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 85)
    set_cell(ws, 'S4', 'IEC:', 85)
    set_cell(ws, 'S6', 'DATE:', 7)
    set_cell(ws, 'S8', 'Commissionerate:', 85)
    set_cell(ws, 'B10', 'GSTIN:', 84)
    set_cell(ws, 'B13', 'RESULTANT PRODUCTS (CLEARANCE FOR EXPORT)', 119)
    set_cell(ws, 'B14', 'Resultant products exported', 9)
    set_cell(ws, 'M14', 'Quantity of warehoused goods contained in so much of the resultant products exported', 9)
    set_cell(ws, 'B15', 'Date and time of removal', 12)
    set_cell(ws, 'C15', '\nShipping Bill No. and date', 13)
    set_cell(ws, 'D15', 'GST\nInvoice No.', 13)
    set_cell(ws, 'E15', 'GST\nInvoice date', 13)
    set_cell(ws, 'G15', 'Description of goods', 13)
    set_cell(ws, 'H15', 'Quantity', 13)
    set_cell(ws, 'I15', 'Unit Quantity Code', 16)
    set_cell(ws, 'J15', 'Assessable Value', 16)
    set_cell(ws, 'K15', 'Export duty', 16)
    set_cell(ws, 'L15', 'Tax paid (if\napplicable)', 16)
    set_cell(ws, 'N15', 'Description of goods', 13)
    set_cell(ws, 'O15', 'Bill of Entry No.', 13)
    set_cell(ws, 'P15', 'Bill of entry Date', 184)
    set_cell(ws, 'Q15', 'Quantity ', 13)
    set_cell(ws, 'R15', 'Unit Quantity Code', 13)
    set_cell(ws, 'S15', 'Assessable Value', 185)
    set_cell(ws, 'T15', 'Duty Involved', 13)
    set_cell(ws, 'F16', 'FG Serial Number', 25)
    set_cell(ws, 'L16', 'IGST', 24)
    set_cell(ws, 'M16', 'Comp. cess', 24)
    set_cell(ws, 'T16', 'BCD', 186)
    set_cell(ws, 'U16', 'SWS', 186)
    set_cell(ws, 'V16', 'IGST', 186)
    set_cell(ws, 'W16', 'Comp. cess', 25)
    set_cell(ws, 'X16', 'Total Duty', 132)
    set_cell(ws, 'B17', 39, 119)
    set_cell(ws, 'C17', 40, 93)
    set_cell(ws, 'D17', 41, 93)
    set_cell(ws, 'E17', '41A', 93)
    set_cell(ws, 'F17', '41B', 93)
    set_cell(ws, 'G17', 42, 93)
    set_cell(ws, 'H17', 43, 93)
    set_cell(ws, 'I17', '43A', 93)
    set_cell(ws, 'J17', 44, 93)
    set_cell(ws, 'K17', 45, 93)
    set_cell(ws, 'L17', 46, 93)
    set_cell(ws, 'M17', 47, 93)
    set_cell(ws, 'N17', 48, 90)
    set_cell(ws, 'O17', '48A', 93)
    set_cell(ws, 'P17', '48B', 187)
    set_cell(ws, 'Q17', 49, 93)
    set_cell(ws, 'R17', '49A', 93)
    set_cell(ws, 'S17', 50, 188)
    set_cell(ws, 'T17', 51, 188)
    set_cell(ws, 'U17', '51A', 189)
    set_cell(ws, 'V17', 52, 93)
    set_cell(ws, 'W17', 53, 93)
    set_cell(ws, 'X17', '53A', 120)

    # --- blank formatted cells (data-entry area) --------------------------
    for row in range(1, 4):
        for col in ['S', 'T', 'U', 'V']:
            apply_style(ws, f"{col}{row}", 177)
    apply_style(ws, 'B3', 1)
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'M3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'Q3', 1)
    apply_style(ws, 'N3', 154)
    apply_style(ws, 'P3', 179)
    apply_style(ws, 'T4', 181)
    apply_style(ws, 'U4', 181)
    apply_style(ws, 'I4', 84)
    apply_style(ws, 'I5', 84)
    for row in range(4, 7):
        apply_style(ws, f"H{row}", 84)
    for row in range(4, 8):
        apply_style(ws, f"V{row}", 182)
    for row in range(4, 8):
        for col in ['D', 'E', 'F', 'K', 'Q', 'R', 'W']:
            apply_style(ws, f"{col}{row}", 84)
    for row in range(4, 8):
        apply_style(ws, f"P{row}", 180)
    apply_style(ws, 'S5', 85)
    apply_style(ws, 'B5', 87)
    for row in range(5, 8):
        for col in ['T', 'U']:
            apply_style(ws, f"{col}{row}", 183)
    apply_style(ws, 'I6', 2)
    apply_style(ws, 'J6', 2)
    for row in range(6, 9):
        apply_style(ws, f"B{row}", 88)
    apply_style(ws, 'S7', 3)
    apply_style(ws, 'H7', 180)
    apply_style(ws, 'I7', 84)
    apply_style(ws, 'T8', 84)
    apply_style(ws, 'U8', 181)
    apply_style(ws, 'U9', 181)
    apply_style(ws, 'V8', 177)
    apply_style(ws, 'V9', 177)
    apply_style(ws, 'S9', 177)
    apply_style(ws, 'T9', 86)
    apply_style(ws, 'S10', 182)
    apply_style(ws, 'V10', 182)
    apply_style(ws, 'T10', 85)
    apply_style(ws, 'D10', 84)
    apply_style(ws, 'E10', 84)
    apply_style(ws, 'F10', 84)
    apply_style(ws, 'H10', 84)
    apply_style(ws, 'I10', 84)
    apply_style(ws, 'K10', 84)
    apply_style(ws, 'Q10', 84)
    apply_style(ws, 'R10', 84)
    apply_style(ws, 'U10', 84)
    apply_style(ws, 'W10', 84)
    apply_style(ws, 'C10', 4)
    apply_style(ws, 'P10', 180)
    apply_style(ws, 'S11', 177)
    apply_style(ws, 'S12', 177)
    apply_style(ws, 'T11', 177)
    apply_style(ws, 'T12', 177)
    apply_style(ws, 'U11', 177)
    apply_style(ws, 'U12', 177)
    apply_style(ws, 'V11', 177)
    apply_style(ws, 'V12', 177)
    apply_style(ws, 'L13', 10)
    apply_style(ws, 'M13', 10)
    apply_style(ws, 'C13', 10)
    apply_style(ws, 'C14', 10)
    apply_style(ws, 'D13', 10)
    apply_style(ws, 'D14', 10)
    apply_style(ws, 'E13', 10)
    apply_style(ws, 'E14', 10)
    apply_style(ws, 'F13', 10)
    apply_style(ws, 'F14', 10)
    apply_style(ws, 'G13', 10)
    apply_style(ws, 'G14', 10)
    apply_style(ws, 'H13', 10)
    apply_style(ws, 'H14', 10)
    apply_style(ws, 'I13', 10)
    apply_style(ws, 'I14', 10)
    apply_style(ws, 'J13', 10)
    apply_style(ws, 'J14', 10)
    apply_style(ws, 'K13', 10)
    apply_style(ws, 'K14', 10)
    apply_style(ws, 'N13', 10)
    apply_style(ws, 'N14', 10)
    apply_style(ws, 'O13', 10)
    apply_style(ws, 'O14', 10)
    apply_style(ws, 'P13', 10)
    apply_style(ws, 'P14', 10)
    apply_style(ws, 'Q13', 10)
    apply_style(ws, 'Q14', 10)
    apply_style(ws, 'R13', 10)
    apply_style(ws, 'R14', 10)
    apply_style(ws, 'S13', 10)
    apply_style(ws, 'S14', 10)
    apply_style(ws, 'T13', 10)
    apply_style(ws, 'T14', 10)
    apply_style(ws, 'U13', 10)
    apply_style(ws, 'U14', 10)
    apply_style(ws, 'V13', 10)
    apply_style(ws, 'V14', 10)
    apply_style(ws, 'W13', 10)
    apply_style(ws, 'W14', 10)
    apply_style(ws, 'X13', 11)
    apply_style(ws, 'X14', 11)
    apply_style(ws, 'L14', 11)
    apply_style(ws, 'U15', 17)
    apply_style(ws, 'V15', 17)
    apply_style(ws, 'W15', 17)
    apply_style(ws, 'F15', 13)
    apply_style(ws, 'M15', 18)
    apply_style(ws, 'X15', 18)
    apply_style(ws, 'C16', 21)
    apply_style(ws, 'D16', 21)
    apply_style(ws, 'E16', 21)
    apply_style(ws, 'G16', 21)
    apply_style(ws, 'H16', 21)
    apply_style(ws, 'I16', 21)
    apply_style(ws, 'J16', 21)
    apply_style(ws, 'K16', 21)
    apply_style(ws, 'N16', 21)
    apply_style(ws, 'O16', 21)
    apply_style(ws, 'P16', 21)
    apply_style(ws, 'Q16', 21)
    apply_style(ws, 'R16', 21)
    apply_style(ws, 'S16', 21)
    apply_style(ws, 'B16', 20)
    apply_style(ws, 'B18', 190)
    apply_style(ws, 'C18', 190)
    apply_style(ws, 'D18', 190)
    apply_style(ws, 'E18', 190)
    apply_style(ws, 'F18', 190)
    apply_style(ws, 'G18', 190)
    apply_style(ws, 'H18', 190)
    apply_style(ws, 'I18', 190)
    apply_style(ws, 'J18', 190)
    apply_style(ws, 'K18', 190)
    apply_style(ws, 'L18', 190)
    apply_style(ws, 'M18', 190)
    apply_style(ws, 'N18', 190)
    apply_style(ws, 'O18', 190)
    apply_style(ws, 'P18', 190)
    apply_style(ws, 'Q18', 190)
    apply_style(ws, 'R18', 190)
    apply_style(ws, 'S18', 190)
    apply_style(ws, 'T18', 190)
    apply_style(ws, 'U18', 190)
    apply_style(ws, 'V18', 190)
    apply_style(ws, 'W18', 190)
    apply_style(ws, 'X18', 190)
    for row in range(19, 23):
        for col in ['J', 'K', 'L', 'M']:
            apply_style(ws, f"{col}{row}", 195)
    for row in range(19, 441):
        for col in ['S', 'T', 'U', 'V', 'X']:
            apply_style(ws, f"{col}{row}", 81)
    for row in range(19, 441):
        apply_style(ws, f"B{row}", 191)
    for row in range(19, 441):
        for col in ['C', 'E']:
            apply_style(ws, f"{col}{row}", 192)
    for row in range(19, 441):
        for col in ['D', 'F', 'H']:
            apply_style(ws, f"{col}{row}", 193)
    for row in range(19, 441):
        apply_style(ws, f"G{row}", 194)
    for row in range(19, 441):
        apply_style(ws, f"N{row}", 196)

    return ws


def create_clearance_hc_sheet(wb):
    """Build the 'Clearance_HC' sheet exactly as in the original template."""
    ws = wb.create_sheet('Clearance_HC')
    ws.sheet_view.zoomScale = 55

    set_column_widths(ws, {
        'A': 40.33203125,
        'B': 29.6640625,
        'C': 22.88671875,
        'D': 22.88671875,
        'E': 55.0,
        'F': 14.33203125,
        'G': 21.88671875,
        'H': 16.33203125,
        'I': 15.33203125,
        'J': 14.88671875,
        'K': 15.88671875,
        'L': 18.44140625,
        'M': 50.5546875,
        'N': 16.109375,
        'O': 10.6640625,
        'P': 23.33203125,
        'Q': 13.6640625,
        'R': 12.109375,
        'S': 15.44140625,
        'T': 10.5546875,
        'U': 12.33203125,
        'V': 8.6640625,
    })
    set_row_heights(ws, {
        11: 15.0,
        12: 15.0,
        13: 15.0,
        14: 14.7,
        15: 15.0,
        16: 15.0,
        17: 15.0,
    })

    ws.auto_filter.ref = 'B16:T16'

    for merge_range in [
        'H14:H15',
        'Q14:T14',
        'L14:L15',
        'K14:K15',
        'P14:P15',
        'N14:N15',
        'M14:M15',
        'K13:T13',
        'B2:S2',
        'B12:T12',
        'C14:C15',
        'E14:E15',
        'I14:J14',
        'B13:J13',
        'O14:O15',
        'D14:D15',
        'B14:B15',
        'F14:F15',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'S1', 'Annexure B', 84)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 85)
    set_cell(ws, 'N4', 'IEC:', 85)
    set_cell(ws, 'N6', 'DATE:', 7)
    set_cell(ws, 'N8', 'Commissionerate:', 85)
    set_cell(ws, 'B10', 'GSTIN:', 84)
    set_cell(ws, 'B12', 'RESULTANT PRODUCTS (CLEARANCE FOR HOME CONSUMPTION)', 119)
    set_cell(ws, 'B13', 'Resultant products cleared for home consumption', 119)
    set_cell(ws, 'K13', 'Warehoused goods contained in so much of the resultant products cleared for home consumption', 119)
    set_cell(ws, 'B14', 'Date and time of removal', 12)
    set_cell(ws, 'C14', 'GST Invoice No', 13)
    set_cell(ws, 'D14', 'GST Invoice date', 13)
    set_cell(ws, 'E14', 'Description of goods', 13)
    set_cell(ws, 'F14', 'Quantity with UQC', 13)
    set_cell(ws, 'H14', 'Value', 13)
    set_cell(ws, 'I14', 'Tax\npaid', 13)
    set_cell(ws, 'K14', 'Bill of Entry No.', 13)
    set_cell(ws, 'L14', 'Bill of Entry date', 13)
    set_cell(ws, 'M14', 'Description of goods', 13)
    set_cell(ws, 'N14', 'Quantity', 13)
    set_cell(ws, 'O14', 'UQC', 13)
    set_cell(ws, 'P14', 'Assessable Value', 13)
    set_cell(ws, 'Q14', 'Duty paid', 13)
    set_cell(ws, 'G15', 'FG Serial No.', 25)
    set_cell(ws, 'I15', 'GST', 92)
    set_cell(ws, 'J15', 'Comp. cess', 92)
    set_cell(ws, 'Q15', 'BCD', 25)
    set_cell(ws, 'R15', 'IGST', 25)
    set_cell(ws, 'S15', 'SWS', 25)
    set_cell(ws, 'T15', 'Comp. cess', 132)
    set_cell(ws, 'B16', 54, 116)
    set_cell(ws, 'C16', 55, 157)
    set_cell(ws, 'E16', 56, 157)
    set_cell(ws, 'F16', 57, 157)
    set_cell(ws, 'G16', '57A', 157)
    set_cell(ws, 'H16', 58, 157)
    set_cell(ws, 'I16', 59, 157)
    set_cell(ws, 'J16', 60, 157)
    set_cell(ws, 'K16', 61, 157)
    set_cell(ws, 'L16', '61A', 157)
    set_cell(ws, 'M16', 62, 156)
    set_cell(ws, 'N16', 63, 157)
    set_cell(ws, 'O16', '63A', 157)
    set_cell(ws, 'P16', 64, 157)
    set_cell(ws, 'Q16', 65, 157)
    set_cell(ws, 'R16', 66, 157)
    set_cell(ws, 'S16', '66A', 157)
    set_cell(ws, 'T16', 67, 158)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'B3', 1)
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'N3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'P3', 1)
    apply_style(ws, 'Q3', 1)
    apply_style(ws, 'R3', 1)
    apply_style(ws, 'S3', 1)
    apply_style(ws, 'M3', 154)
    apply_style(ws, 'O4', 86)
    apply_style(ws, 'P4', 81)
    for row in range(4, 8):
        for col in ['F', 'G']:
            apply_style(ws, f"{col}{row}", 0)
    for row in range(4, 8):
        apply_style(ws, f"M{row}", 197)
    apply_style(ws, 'B5', 87)
    apply_style(ws, 'N5', 85)
    apply_style(ws, 'O5', 85)
    apply_style(ws, 'O6', 7)
    for row in range(6, 9):
        apply_style(ws, f"B{row}", 88)
    apply_style(ws, 'N7', 85)
    apply_style(ws, 'O7', 85)
    apply_style(ws, 'O8', 85)
    for row in range(8, 11):
        for col in ['F', 'G']:
            apply_style(ws, f"{col}{row}", 4)
    apply_style(ws, 'C10', 81)
    apply_style(ws, 'D10', 81)
    apply_style(ws, 'M10', 197)
    apply_style(ws, 'N10', 198)
    apply_style(ws, 'O11', 199)
    apply_style(ws, 'J12', 10)
    apply_style(ws, 'K12', 10)
    apply_style(ws, 'C12', 10)
    apply_style(ws, 'C13', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'D13', 10)
    apply_style(ws, 'E12', 10)
    apply_style(ws, 'E13', 10)
    apply_style(ws, 'F12', 10)
    apply_style(ws, 'F13', 10)
    apply_style(ws, 'G12', 10)
    apply_style(ws, 'G13', 10)
    apply_style(ws, 'H12', 10)
    apply_style(ws, 'H13', 10)
    apply_style(ws, 'I12', 10)
    apply_style(ws, 'I13', 10)
    apply_style(ws, 'L12', 10)
    apply_style(ws, 'L13', 10)
    apply_style(ws, 'M12', 10)
    apply_style(ws, 'M13', 10)
    apply_style(ws, 'N12', 10)
    apply_style(ws, 'N13', 10)
    apply_style(ws, 'O12', 10)
    apply_style(ws, 'O13', 10)
    apply_style(ws, 'P12', 10)
    apply_style(ws, 'P13', 10)
    apply_style(ws, 'Q12', 10)
    apply_style(ws, 'Q13', 10)
    apply_style(ws, 'R12', 10)
    apply_style(ws, 'R13', 10)
    apply_style(ws, 'S12', 10)
    apply_style(ws, 'S13', 10)
    apply_style(ws, 'T12', 11)
    apply_style(ws, 'T13', 11)
    apply_style(ws, 'J13', 11)
    apply_style(ws, 'G14', 13)
    apply_style(ws, 'J14', 18)
    apply_style(ws, 'T14', 18)
    apply_style(ws, 'R14', 17)
    apply_style(ws, 'S14', 17)
    apply_style(ws, 'B15', 20)
    apply_style(ws, 'C15', 21)
    apply_style(ws, 'D15', 21)
    apply_style(ws, 'E15', 21)
    apply_style(ws, 'F15', 21)
    apply_style(ws, 'H15', 21)
    apply_style(ws, 'K15', 21)
    apply_style(ws, 'L15', 21)
    apply_style(ws, 'M15', 21)
    apply_style(ws, 'N15', 21)
    apply_style(ws, 'O15', 21)
    apply_style(ws, 'P15', 21)
    apply_style(ws, 'D16', 157)
    apply_style(ws, 'B17', 201)
    apply_style(ws, 'C17', 201)
    apply_style(ws, 'D17', 201)
    apply_style(ws, 'E17', 201)
    apply_style(ws, 'F17', 201)
    apply_style(ws, 'G17', 201)
    apply_style(ws, 'H17', 201)
    apply_style(ws, 'I17', 201)
    apply_style(ws, 'J17', 201)
    apply_style(ws, 'K17', 201)
    apply_style(ws, 'L17', 201)
    apply_style(ws, 'M17', 201)
    apply_style(ws, 'N17', 201)
    apply_style(ws, 'O17', 201)
    apply_style(ws, 'P17', 201)
    apply_style(ws, 'Q17', 201)
    apply_style(ws, 'R17', 201)
    apply_style(ws, 'S17', 201)
    apply_style(ws, 'T17', 201)
    apply_style(ws, 'A17', 200)

    return ws


def create_as_such_sheet(wb):
    """Build the 'As such' sheet exactly as in the original template."""
    ws = wb.create_sheet('As such')
    ws.sheet_view.zoomScale = 55

    set_column_widths(ws, {
        'A': 2.33203125,
        'B': 32.33203125,
        'C': 36.6640625,
        'D': 35.6640625,
        'E': 13.44140625,
        'F': 10.44140625,
        'G': 19.88671875,
        'H': 16.6640625,
        'I': 11.0,
        'J': 32.44140625,
        'K': 19.6640625,
        'L': 14.109375,
        'M': 14.0,
        'N': 11.33203125,
        'O': 10.109375,
        'P': 13.0,
        'Q': 12.6640625,
        'R': 12.33203125,
    })
    set_row_heights(ws, {
        1: 14.7,
        2: 14.7,
        3: 14.7,
        4: 14.7,
        5: 14.7,
        6: 14.7,
        7: 14.7,
        8: 14.7,
        10: 14.7,
        11: 14.7,
        12: 14.7,
        13: 14.7,
        14: 14.7,
        15: 14.7,
        16: 14.7,
        17: 15.0,
        18: 14.4,
        19: 14.4,
        20: 14.4,
        23: 14.7,
    })

    for merge_range in [
        'L14:L15',
        'C13:I13',
        'K14:K15',
        'M14:M15',
        'G14:I14',
        'J13:P13',
        'J14:J15',
        'C12:P12',
        'N14:P14',
        'C2:P2',
        'C14:C15',
        'E14:E15',
        'D14:D15',
        'F14:F15',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'P1', 'Annexure B', 202)
    set_cell(ws, 'C2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'C4', 'Name and address of the Unit:', 202)
    set_cell(ws, 'L4', 'IEC:', 85)
    set_cell(ws, 'L6', 'DATE:', 7)
    set_cell(ws, 'L8', 'Commissionerate:', 85)
    set_cell(ws, 'C10', 'GSTIN:', 202)
    set_cell(ws, 'C12', 'IMPORTED GOODS CLEARED AS SUCH', 204)
    set_cell(ws, 'C13', 'Imported goods cleared as such for home consumption', 204)
    set_cell(ws, 'J13', 'Imported goods exported as such', 204)
    set_cell(ws, 'C14', 'Bill of entry No. and date', 12)
    set_cell(ws, 'D14', 'Description of goods', 13)
    set_cell(ws, 'E14', 'Quantity with UQC', 13)
    set_cell(ws, 'F14', 'Assessable value', 13)
    set_cell(ws, 'G14', 'Duty paid', 13)
    set_cell(ws, 'J14', 'Shipping Bill No. and date', 15)
    set_cell(ws, 'K14', 'Description of goods', 13)
    set_cell(ws, 'L14', 'Quantity with UQC', 13)
    set_cell(ws, 'M14', 'Assessable Value', 16)
    set_cell(ws, 'N14', 'Duty Involved', 13)
    set_cell(ws, 'G15', 'BCD', 25)
    set_cell(ws, 'H15', 'IGST', 25)
    set_cell(ws, 'I15', 'Comp. cess', 132)
    set_cell(ws, 'N15', 'BCD', 25)
    set_cell(ws, 'O15', 'IGST', 25)
    set_cell(ws, 'P15', 'Comp. cess', 132)
    set_cell(ws, 'C16', 68, 205)
    set_cell(ws, 'D16', 69, 206)
    set_cell(ws, 'E16', 70, 206)
    set_cell(ws, 'F16', 71, 206)
    set_cell(ws, 'G16', 72, 206)
    set_cell(ws, 'H16', 73, 206)
    set_cell(ws, 'I16', 74, 207)
    set_cell(ws, 'J16', 75, 208)
    set_cell(ws, 'K16', 76, 206)
    set_cell(ws, 'L16', 77, 206)
    set_cell(ws, 'M16', 78, 206)
    set_cell(ws, 'N16', 79, 206)
    set_cell(ws, 'O16', 80, 206)
    set_cell(ws, 'P16', 81, 207)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'M3', 1)
    apply_style(ws, 'N3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'P3', 1)
    apply_style(ws, 'M4', 86)
    apply_style(ws, 'C5', 5)
    apply_style(ws, 'L5', 85)
    for row in range(5, 9):
        apply_style(ws, f"M{row}", 85)
    apply_style(ws, 'H6', 203)
    for row in range(6, 9):
        apply_style(ws, f"C{row}", 8)
    apply_style(ws, 'L7', 85)
    apply_style(ws, 'I12', 10)
    apply_style(ws, 'J12', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'D13', 10)
    apply_style(ws, 'E12', 10)
    apply_style(ws, 'E13', 10)
    apply_style(ws, 'F12', 10)
    apply_style(ws, 'F13', 10)
    apply_style(ws, 'G12', 10)
    apply_style(ws, 'G13', 10)
    apply_style(ws, 'H12', 10)
    apply_style(ws, 'H13', 10)
    apply_style(ws, 'K12', 10)
    apply_style(ws, 'K13', 10)
    apply_style(ws, 'L12', 10)
    apply_style(ws, 'L13', 10)
    apply_style(ws, 'M12', 10)
    apply_style(ws, 'M13', 10)
    apply_style(ws, 'N12', 10)
    apply_style(ws, 'N13', 10)
    apply_style(ws, 'O12', 10)
    apply_style(ws, 'O13', 10)
    apply_style(ws, 'P12', 11)
    apply_style(ws, 'P13', 11)
    apply_style(ws, 'I13', 11)
    apply_style(ws, 'H14', 17)
    apply_style(ws, 'O14', 17)
    apply_style(ws, 'I14', 18)
    apply_style(ws, 'P14', 18)
    apply_style(ws, 'C15', 20)
    apply_style(ws, 'D15', 21)
    apply_style(ws, 'E15', 21)
    apply_style(ws, 'F15', 21)
    apply_style(ws, 'K15', 21)
    apply_style(ws, 'L15', 21)
    apply_style(ws, 'M15', 21)
    apply_style(ws, 'J15', 23)
    apply_style(ws, 'C17', 209)
    apply_style(ws, 'D17', 209)
    apply_style(ws, 'E17', 209)
    apply_style(ws, 'F17', 209)
    apply_style(ws, 'G17', 209)
    apply_style(ws, 'H17', 209)
    apply_style(ws, 'K17', 209)
    apply_style(ws, 'L17', 209)
    apply_style(ws, 'M17', 209)
    apply_style(ws, 'N17', 209)
    apply_style(ws, 'O17', 209)
    apply_style(ws, 'P17', 209)
    apply_style(ws, 'I17', 210)
    apply_style(ws, 'J17', 211)
    apply_style(ws, 'B17', 200)
    apply_style(ws, 'J18', 212)
    apply_style(ws, 'J19', 212)
    apply_style(ws, 'K18', 212)
    apply_style(ws, 'K19', 212)
    apply_style(ws, 'L18', 174)
    apply_style(ws, 'L19', 174)
    apply_style(ws, 'M18', 213)
    apply_style(ws, 'M19', 213)
    apply_style(ws, 'N18', 213)
    apply_style(ws, 'N19', 213)
    apply_style(ws, 'O18', 213)
    apply_style(ws, 'O19', 213)
    apply_style(ws, 'P18', 213)
    apply_style(ws, 'P19', 213)
    apply_style(ws, 'D23', 214)
    apply_style(ws, 'G23', 81)
    apply_style(ws, 'H23', 215)

    return ws


def create_waste_e_sheet(wb):
    """Build the 'Waste_E' sheet exactly as in the original template."""
    ws = wb.create_sheet('Waste_E')
    ws.sheet_view.zoomScale = 70

    set_column_widths(ws, {
        'A': 6.6640625,
        'B': 48.5546875,
        'C': 9.6640625,
        'D': 11.33203125,
        'E': 6.6640625,
        'H': 18.88671875,
        'I': 10.33203125,
        'J': 6.0,
        'K': 8.6640625,
        'L': 6.6640625,
        'O': 18.88671875,
        'P': 10.33203125,
        'Q': 10.6640625,
        'R': 6.6640625,
    })
    set_row_heights(ws, {
        11: 15.0,
        12: 15.0,
        13: 26.7,
        15: 29.4,
        16: 15.0,
        17: 15.0,
    })

    for merge_range in [
        'H14:H15',
        'I14:I15',
        'J14:J15',
        'K14:N14',
        'P14:P15',
        'E14:G14',
        'Q14:Q15',
        'H13:N13',
        'B2:O2',
        'D14:D15',
        'R14:T14',
        'O13:T13',
        'B13:G13',
        'B12:T12',
        'O14:O15',
        'C14:C15',
        'B14:B15',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'T1', 'Annexure B', 178)
    set_cell(ws, 'B2', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B4', 'Name and address of the Unit:', 0)
    set_cell(ws, 'O4', 'IEC:', 85)
    set_cell(ws, 'O6', 'DATE:', 7)
    set_cell(ws, 'O8', 'Commissionerate:', 85)
    set_cell(ws, 'B10', 'GSTIN:', 0)
    set_cell(ws, 'B12', 'TREATMENT OF WASTE OR REFUSE ARISING OUT OF MANUFACTURE OR OTHER OPERATIONS WHERE THE RESULTANT PRODUCT IS EXPORTED', 119)
    set_cell(ws, 'B13', 'Quantity of waste or refuse destroyed', 119)
    set_cell(ws, 'H13', 'Duty paid on waste or refuse', 119)
    set_cell(ws, 'O13', 'Duty to be remitted on the quantity of warehoused goods contained\nin so much of the waste or refuse (destroyed or cleared as such)', 9)
    set_cell(ws, 'B14', 'Description of goods', 12)
    set_cell(ws, 'C14', 'Quantity with UQC', 13)
    set_cell(ws, 'D14', 'Assessable value', 13)
    set_cell(ws, 'E14', 'Duty Involved', 13)
    set_cell(ws, 'H14', 'Description of goods', 13)
    set_cell(ws, 'I14', 'Quantity with UQC', 13)
    set_cell(ws, 'J14', 'Value', 13)
    set_cell(ws, 'K14', 'Details of Duty paid', 216)
    set_cell(ws, 'O14', 'Description of goods', 13)
    set_cell(ws, 'P14', 'Quantity with UQC', 13)
    set_cell(ws, 'Q14', 'Assessable value', 13)
    set_cell(ws, 'R14', 'Duty Involved', 13)
    set_cell(ws, 'E15', 'BCD', 25)
    set_cell(ws, 'F15', 'IGST', 25)
    set_cell(ws, 'G15', 'Comp. cess', 25)
    set_cell(ws, 'K15', 'Challan No.', 25)
    set_cell(ws, 'L15', 'BCD', 25)
    set_cell(ws, 'M15', 'IGST', 25)
    set_cell(ws, 'N15', 'Comp. cess', 25)
    set_cell(ws, 'R15', 'BCD', 25)
    set_cell(ws, 'S15', 'IGST', 25)
    set_cell(ws, 'T15', 'Comp. cess', 132)
    set_cell(ws, 'B16', 82, 217)
    set_cell(ws, 'C16', 83, 218)
    set_cell(ws, 'D16', 84, 218)
    set_cell(ws, 'E16', 85, 218)
    set_cell(ws, 'F16', 86, 218)
    set_cell(ws, 'G16', 87, 218)
    set_cell(ws, 'H16', 88, 218)
    set_cell(ws, 'I16', 89, 218)
    set_cell(ws, 'J16', 90, 218)
    set_cell(ws, 'K16', 91, 218)
    set_cell(ws, 'L16', 92, 218)
    set_cell(ws, 'M16', 93, 218)
    set_cell(ws, 'N16', 94, 218)
    set_cell(ws, 'O16', 95, 218)
    set_cell(ws, 'P16', 96, 218)
    set_cell(ws, 'Q16', 97, 218)
    set_cell(ws, 'R16', 98, 218)
    set_cell(ws, 'S16', 99, 218)
    set_cell(ws, 'T16', 100, 219)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'B3', 1)
    apply_style(ws, 'C3', 1)
    apply_style(ws, 'D3', 1)
    apply_style(ws, 'E3', 1)
    apply_style(ws, 'F3', 1)
    apply_style(ws, 'G3', 1)
    apply_style(ws, 'H3', 1)
    apply_style(ws, 'I3', 1)
    apply_style(ws, 'J3', 1)
    apply_style(ws, 'K3', 1)
    apply_style(ws, 'L3', 1)
    apply_style(ws, 'M3', 1)
    apply_style(ws, 'N3', 1)
    apply_style(ws, 'O3', 1)
    apply_style(ws, 'L4', 4)
    apply_style(ws, 'P4', 86)
    apply_style(ws, 'B5', 5)
    apply_style(ws, 'O5', 85)
    for row in range(5, 9):
        apply_style(ws, f"P{row}", 85)
    apply_style(ws, 'G6', 180)
    for row in range(6, 9):
        apply_style(ws, f"B{row}", 8)
    apply_style(ws, 'K7', 3)
    apply_style(ws, 'O7', 7)
    apply_style(ws, 'C10', 4)
    apply_style(ws, 'G12', 10)
    apply_style(ws, 'H12', 10)
    apply_style(ws, 'N12', 10)
    apply_style(ws, 'O12', 10)
    apply_style(ws, 'C12', 10)
    apply_style(ws, 'C13', 10)
    apply_style(ws, 'D12', 10)
    apply_style(ws, 'D13', 10)
    apply_style(ws, 'E12', 10)
    apply_style(ws, 'E13', 10)
    apply_style(ws, 'F12', 10)
    apply_style(ws, 'F13', 10)
    apply_style(ws, 'I12', 10)
    apply_style(ws, 'I13', 10)
    apply_style(ws, 'J12', 10)
    apply_style(ws, 'J13', 10)
    apply_style(ws, 'K12', 10)
    apply_style(ws, 'K13', 10)
    apply_style(ws, 'L12', 10)
    apply_style(ws, 'L13', 10)
    apply_style(ws, 'M12', 10)
    apply_style(ws, 'M13', 10)
    apply_style(ws, 'P12', 10)
    apply_style(ws, 'P13', 10)
    apply_style(ws, 'Q12', 10)
    apply_style(ws, 'Q13', 10)
    apply_style(ws, 'R12', 10)
    apply_style(ws, 'R13', 10)
    apply_style(ws, 'S12', 10)
    apply_style(ws, 'S13', 10)
    apply_style(ws, 'T12', 11)
    apply_style(ws, 'T13', 11)
    apply_style(ws, 'G13', 11)
    apply_style(ws, 'N13', 11)
    apply_style(ws, 'F14', 17)
    apply_style(ws, 'L14', 17)
    apply_style(ws, 'M14', 17)
    apply_style(ws, 'S14', 17)
    apply_style(ws, 'G14', 18)
    apply_style(ws, 'N14', 18)
    apply_style(ws, 'T14', 18)
    apply_style(ws, 'B15', 20)
    apply_style(ws, 'C15', 21)
    apply_style(ws, 'D15', 21)
    apply_style(ws, 'H15', 21)
    apply_style(ws, 'I15', 21)
    apply_style(ws, 'J15', 21)
    apply_style(ws, 'O15', 21)
    apply_style(ws, 'P15', 21)
    apply_style(ws, 'Q15', 21)
    apply_style(ws, 'B17', 220)
    apply_style(ws, 'C17', 221)
    apply_style(ws, 'D17', 221)
    apply_style(ws, 'E17', 221)
    apply_style(ws, 'F17', 221)
    apply_style(ws, 'G17', 221)
    apply_style(ws, 'H17', 221)
    apply_style(ws, 'I17', 221)
    apply_style(ws, 'J17', 221)
    apply_style(ws, 'K17', 221)
    apply_style(ws, 'L17', 221)
    apply_style(ws, 'M17', 221)
    apply_style(ws, 'N17', 221)
    apply_style(ws, 'O17', 221)
    apply_style(ws, 'P17', 221)
    apply_style(ws, 'Q17', 221)
    apply_style(ws, 'R17', 221)
    apply_style(ws, 'S17', 221)
    apply_style(ws, 'T17', 222)

    return ws


def create_waste_hc_sheet(wb):
    """Build the 'Waste_HC' sheet exactly as in the original template."""
    ws = wb.create_sheet('Waste_HC')
    ws.sheet_view.zoomScale = 94

    set_column_widths(ws, {
        'A': 39.109375,
        'B': 39.77734375,
        'C': 17.44140625,
        'D': 13.44140625,
        'E': 10.44140625,
        'F': 33.6640625,
        'G': 16.109375,
        'I': 11.33203125,
        'J': 10.6640625,
        'K': 12.44140625,
        'L': 5.88671875,
        'M': 11.33203125,
        'N': 13.6640625,
        'O': 12.6640625,
        'P': 12.33203125,
        'Q': 8.6640625,
    })
    set_row_heights(ws, {
        13: 15.0,
        14: 33.6,
        15: 15.0,
        16: 15.0,
        17: 15.0,
        18: 15.0,
        19: 15.0,
    })

    for merge_range in [
        'B14:H14',
        'F16:H16',
        'I14:I17',
        'D16:D17',
        'B16:B17',
        'B15:H15',
        'E16:E17',
        'C16:C17',
        'B3:N3',
    ]:
        merge_cells(ws, merge_range)

    # --- labels / values --------------------------------------------------
    set_cell(ws, 'M1', 'Annexure B', 0)
    set_cell(ws, 'B3', ' Form to be maintained by a unit operating under section 65 of the Customs Act for the receipt, processing and removal of goods', 1)
    set_cell(ws, 'B5', 'Name and address of the Unit:', 0)
    set_cell(ws, 'H5', 'IEC:', 85)
    set_cell(ws, 'H7', 'DATE:', 7)
    set_cell(ws, 'H9', 'Commissionerate:', 85)
    set_cell(ws, 'B11', 'GSTIN:', 0)
    set_cell(ws, 'B14', 'TREATMENT OF WASTE OR REFUSE ARISING OUT OF MANUFACTURE OR OTHER OPERATIONS WHEN THE RESULTANT PRODUCT IS CLEARED FOR HOME CONSUMPTION', 9)
    set_cell(ws, 'I14', 'REMARKS\n(if any)', 223)
    set_cell(ws, 'B15', 'Duty paid on warehoused goods contained in so much of the waste or refuse', 9)
    set_cell(ws, 'B16', 'Bill of Entry No. and date', 225)
    set_cell(ws, 'C16', 'Description of goods', 226)
    set_cell(ws, 'D16', 'Quantity with UQC', 226)
    set_cell(ws, 'E16', 'Assessable Value', 226)
    set_cell(ws, 'F16', 'Duty paid', 226)
    set_cell(ws, 'F17', 'BCD', 25)
    set_cell(ws, 'G17', 'IGST', 25)
    set_cell(ws, 'H17', 'Comp. cess', 132)
    set_cell(ws, 'B18', 101, 229)
    set_cell(ws, 'C18', 102, 230)
    set_cell(ws, 'D18', 103, 230)
    set_cell(ws, 'E18', 104, 230)
    set_cell(ws, 'F18', 105, 230)
    set_cell(ws, 'G18', 106, 230)
    set_cell(ws, 'H18', 107, 230)
    set_cell(ws, 'I18', 108, 231)

    # --- blank formatted cells (data-entry area) --------------------------
    apply_style(ws, 'M2', 0)
    apply_style(ws, 'B4', 1)
    apply_style(ws, 'C4', 1)
    apply_style(ws, 'D4', 1)
    apply_style(ws, 'E4', 1)
    apply_style(ws, 'F4', 1)
    apply_style(ws, 'G4', 1)
    apply_style(ws, 'H4', 1)
    apply_style(ws, 'I4', 1)
    apply_style(ws, 'J4', 1)
    apply_style(ws, 'K4', 1)
    apply_style(ws, 'L4', 1)
    apply_style(ws, 'M4', 1)
    apply_style(ws, 'N4', 1)
    apply_style(ws, 'I5', 86)
    apply_style(ws, 'K5', 4)
    apply_style(ws, 'G5', 85)
    apply_style(ws, 'G6', 85)
    apply_style(ws, 'B6', 5)
    apply_style(ws, 'H6', 85)
    for row in range(6, 10):
        apply_style(ws, f"I{row}", 85)
    apply_style(ws, 'F7', 180)
    apply_style(ws, 'G7', 7)
    apply_style(ws, 'J7', 3)
    for row in range(7, 10):
        apply_style(ws, f"B{row}", 8)
    apply_style(ws, 'H8', 85)
    apply_style(ws, 'G8', 85)
    apply_style(ws, 'G9', 85)
    apply_style(ws, 'C11', 4)
    apply_style(ws, 'C14', 10)
    apply_style(ws, 'C15', 10)
    apply_style(ws, 'D14', 10)
    apply_style(ws, 'D15', 10)
    apply_style(ws, 'E14', 10)
    apply_style(ws, 'E15', 10)
    apply_style(ws, 'F14', 10)
    apply_style(ws, 'F15', 10)
    apply_style(ws, 'G14', 10)
    apply_style(ws, 'G15', 10)
    apply_style(ws, 'H14', 11)
    apply_style(ws, 'H15', 11)
    apply_style(ws, 'I15', 224)
    apply_style(ws, 'I16', 224)
    apply_style(ws, 'G16', 227)
    apply_style(ws, 'H16', 23)
    apply_style(ws, 'B17', 20)
    apply_style(ws, 'C17', 21)
    apply_style(ws, 'D17', 21)
    apply_style(ws, 'E17', 21)
    apply_style(ws, 'I17', 228)
    apply_style(ws, 'B19', 232)
    apply_style(ws, 'C19', 233)
    apply_style(ws, 'D19', 233)
    apply_style(ws, 'E19', 233)
    apply_style(ws, 'F19', 233)
    apply_style(ws, 'G19', 233)
    apply_style(ws, 'H19', 233)
    apply_style(ws, 'I19', 234)

    return ws



# =============================================================================
# COMMON SECTION 65 HEADING
# =============================================================================

SECTION_65_TEXT = (
    " Form to be maintained by a unit operating under section 65 of the Customs Act "
    "for the receipt, processing and removal of goods"
)


def make_section_65_heading_bold(wb):
    """Make the standard Section 65 sentence bold on every worksheet.

    Existing font properties are preserved; only bold is changed.
    """
    target = SECTION_65_TEXT.strip()

    for ws in wb.worksheets:
        for row in ws.iter_rows():
            for cell in row:
                if isinstance(cell.value, str) and cell.value.strip() == target:
                    font = copy(cell.font)
                    font.bold = True
                    cell.font = font




# =============================================================================
# WORKBOOK ASSEMBLY
# =============================================================================

def create_moowr_annexure_b(output_path=None):
    """Build the full MOOWR Annexure B workbook and save it to output_path.

    If output_path is None, saves to your Downloads folder (see
    _default_output_path above).
    """
    if output_path is None:
        output_path = _default_output_path()
    wb = Workbook()
    # remove the default blank sheet openpyxl creates
    wb.remove(wb.active)

    create_imports_sheet(wb)
    create_dta_sheet(wb)
    create_issued_for_mfr_sheet(wb)
    create_rmv_for_job_work_sheet(wb)
    create_receive_from_job_work_sheet(wb)
    create_clearance_e_sheet(wb)
    create_clearance_hc_sheet(wb)
    create_as_such_sheet(wb)
    create_waste_e_sheet(wb)
    create_waste_hc_sheet(wb)

    # The Section 65 description must be bold on every sheet.
    make_section_65_heading_bold(wb)

    output_path = Path(output_path)

    # If no explicit path was supplied, _default_output_path() already
    # selected a new unused filename in Downloads.
    #
    # For an explicit path, also avoid overwriting an existing workbook.
    if output_path.exists():
        stem = output_path.stem
        suffix = output_path.suffix or ".xlsx"
        parent = output_path.parent
        counter = 1

        while output_path.exists():
            output_path = parent / f"{stem} ({counter}){suffix}"
            counter += 1

    # Save to a temporary .xlsx file first. This prevents a partially written
    # workbook from being left behind if the save operation is interrupted.
    output_path.parent.mkdir(parents=True, exist_ok=True)

    temp_fd, temp_name = tempfile.mkstemp(
        prefix="MOOWR_Annexure_B_",
        suffix=".xlsx",
        dir=str(output_path.parent),
    )
    os.close(temp_fd)

    try:
        wb.save(temp_name)

        # The destination is guaranteed to be unused, so an already-open
        # previous workbook cannot block creation of this new workbook.
        try:
            os.replace(temp_name, output_path)
        except PermissionError:
            # Extremely defensive fallback for environments with unusual
            # folder/file locking behavior.
            fallback = _next_available_output_path()
            os.replace(temp_name, fallback)
            output_path = fallback

    finally:
        if os.path.exists(temp_name):
            try:
                os.remove(temp_name)
            except OSError:
                pass

    return output_path


if __name__ == "__main__":
    target = sys.argv[1] if len(sys.argv) > 1 else None
    saved_to = create_moowr_annexure_b(target)

    print()
    print("Excel workbook is generated successfully.")
    print("Please check your Downloads folder.")
    print(f"File: {saved_to.resolve()}")
    print()