The Health Security Se National Security Cess Rules, 2026

CHAPTER I - PRELIMINARY

1 -
Short title and commencement
2 -
Definitions
3 -
Appointment and jurisdiction of officers

CHAPTER II - REGISTRATION

4 -
Application for registration
5 -
Approval of application and issue of registration certificate
6 -
Cancellation of registration under sub-section (2) of section 8
7 -
Cancellation of registration under sub-section (3) of section 8
8 -
Revocation of cancellation of registration

CHAPTER III - DECLARATION

9 -
Declaration to be filed by registered person
10 -
Verification of declaration
11 -
Confirmation of declaration

CHAPTER IV - PAYMENT OF CESS AND RETURNS

12 -
Cess payable to be calculated
13 -
Manner of payment
14 -
Filing of return

CHAPTER V - CESS ABATEMENT AND COMPUTATION

15 -
Conditions for abatement
16 -
Quantification of abatement amount
17 -
Desealing and resumption of operation

CHAPTER VI - AUDIT

18 -
Audit

CHAPTER VII - ACCOUNTS AND RECORDS

19 -
Maintenance of records

CHAPTER VIII - COMPOUNDING OF OFFENCES

20 -
Procedure for compounding of offences

CHAPTER IX - SEIZURE OF GOODS

21 -
Bond and security for release of seized goods or machines
22 -
Procedure in respect of seized goods of perishable nature

CHAPTER X - APPEALS AND REVISION

23 -
Manner of filing appeals to appellate authority
24 -
Appeal to appellate authority
25 -
Notice to person and order of revisional authority in case of revision
26 -
Withdrawal of appeal
27 -
Appeal to Appellate Tribunal
28 -
Production of additional evidence before appellate authority or Appellate Tribunal
29 -
Withdrawal of appeal filed before Appellate Tribunal
30 -
Authorised representative
31 -
Disqualification for misconduct of an authorised representative

CHAPTER XI - MISCELLANEOUS

32 -
Penalty for contravention
33 -
Installation of Closed-Circuit Television system
34 -
Removal of machines

SOP / INSTRUCTIONS

INS -
Instructions [Standard Operating Procedure (SOP)]