Health cess on imported medical devices imposes an additional customs duty to fund health infrastructure and uses customs rules. Health cess is an additional customs duty on imported goods in the Fourth Schedule to finance health infrastructure, levied at schedule rates and valued as per section 14 of the Customs Act. It is payable in addition to other customs duties. As far as possible, the provisions, rules and procedures of the Customs Act-covering determination of rate, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties-apply to the levy and collection of the health cess on such goods.