HSNS Rules · Rule 17
Rule 17 — Desealing and resumption of operation
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 17 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
17. Desealing and resumption of operation. - The registered person shall intimate the proper officer three working
days before the date from which he intends to resume operation on the sealed machine or closed manual process unit,
as the case may be, which shall then be desealed under the physical supervision of the proper officer.
CHAPTER VI
AUDIT
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 17 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.