Manufacturers operating unregistered machines face cess assessed by machine count, deemed operational from Feb 1, 2026 or two years. Where a taxable person operates machines or manual processes for specified goods without registration, the cess liability is determined by the number of machines found or the presence of a manual unit; unless contrary evidence satisfies the proper officer, such machines or units are deemed to have been in operation from 1 February 2026 or the last two years, whichever is later, for assessment under rule 10.