The Ministry of Finance vide notification dated 2nd February 2020 Seeks to exempt specified goods from Health Cess imposed on the medical devices falling under heading 9018 to 9022 in terms of clause 139 of the Finance Bill, 2020.
The exemption has been provided to all goods falling under Heading 9022, other than those for medical, surgical, dental or veterinary uses. It may be noted that certain goods which are exempted from the Basic Customs Duty would also be exempted from the Health Cess.
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