(26)If the Chief Inspector is satisfied in respect of any factory or any part of the factory that owing to the exceptional circumstances such as inadequacy of water-supply or infrequency of the manufacturing process or for any other reason to be recorded in writing all or any of the requirements of the Rules are impracticable or not necessary for the protection of workers, he may by order in writing (which he may at his discretion revoke) exempt such factory or part of the factory from all or any of the provisions of the Rules subject to conditions as he may by such order prescribe.]
