HSNS Rules · Rule 10
Rule 10 — Verification of declaration
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 10 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
10. Verification of declaration. - (1) On receipt of the declaration filed under rule 9, the proper officer shall verify the
declaration within ninety days, which may, inter alia, include the-
(a) physical inspection of the factory;
(b) verification of the technical specifications of the machine in FORM HSNS CE-01, including the maximum
rated speed of the machine; and
(c) consultation with a third-party technical expert if deemed necessary.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 10 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.