Health cess on imported medical devices imposed as an additional customs duty to finance health infrastructure and services. Imposition of a Health Cess on imported medical devices listed in the Fourth Schedule, at rates specified therein (described in the Bill as five percent), to finance health infrastructure and services; valuation for percentage levies follows section 14 of the Customs Act; the cess is additional to other customs duties and Customs Act provisions on refunds, exemptions, offences and penalties apply as far as may be.