Here's the g-switch test instructions from Artex, for their ME406. One of the most popular ELTs.
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For the ACK-E04:
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There is no need, or specification, to strike anything. You go whacking it on the bench and you could inflict more than the unit is designed to handle and bust up the electronics inside it. The 406's have to be mounted so that they can take a 100G load. A hammer striking a nail imparts far, far more than that.
The instructions for the old E-01 say this:
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A "quick rap with the palm" doesn't impart much G force.