Customs procedures govern Health Cess levy and collection, applying customs rules for assessment, refunds, penalties and appeals.

The amendment provides that the provisions of the Customs Act and its rules shall, as far as may be, apply to the levy and collection of the Health Cess on goods specified in the Fourth Schedule, including rules relating to determination of rate date, assessment, non levy and short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.

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