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<h1>Finance Act Update: Section 167 Aligns Health Cess Collection with Customs Duty Procedures Under Section 141 Amendments</h1> Section 167 of the Finance (No. 2) Act, 2024, amends section 141 of the Finance Act, 2020, by replacing sub-section (5). The new sub-section stipulates that the provisions of the Customs Act, along with all related rules and regulations, will apply to the levy and collection of the Health Cess on goods specified in the Fourth Schedule. This includes provisions concerning duty rates, assessments, refunds, exemptions, interest, recovery, appeals, offences, and penalties, aligning them with the procedures for customs duties on such goods.