Packing machine duty abatement allowed when machines are sealed during certified 15 day non operation and claims are verified. Abatement is allowed where a packing machine remains non operational for fifteen continuous days or more if the manufacturer notifies the jurisdictional Deputy or Assistant Commissioner three working days beforehand and requests sealing, the Superintendent seals the machine within three working days to prevent operation, and no manufacturing occurs on the sealed machine. The manufacturer must apply by the 20th day of the succeeding month; the Deputy or Assistant Commissioner will verify and issue an order within fifteen days allowing abatement for each affected month, to be adjusted against the duty for the subsequent month, and no rejection is to be made without a reasonable opportunity of being heard.