Health Cess Exemption on Import of Goods for X-ray Machines

The Ministry of Finance has notified a health cess exemption on import of goods for x-ray machines. This notification was issued on 29th March, 2023 and shall be effective from 1st April, 2023.

The present notification amends the previous notification dated 2nd February, 2020 issued by the Ministry.

By virtue of the present amendment the following goods are exempted from health cess:

  • Static User Interface (9018 90 99);
  • X-Ray Diagnostic Table (9022 90 40);
  • Vertical Bucky (9022 90 90);
  • X-Ray Tube Suspension (9022 90 90);
  • High Frequency X-Ray Generator (>25KHz, <500 mA) (9022 14 10);
  • X-Ray Grid (9022 90 90);
  • Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90)
  • Medical Grade Monitor (8528 59 00);
  • Flat Panel Detector, including Scintillators (9022 90 90);
  • X-ray Tube (9022 30 00):

These goods are exempted from health cess if they are imported for use in the manufacture of X-ray machines.

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