Health Security cess Act defines cess, specified goods, manufacture, machines, and enforcement authorities for administration and compliance. Section 2 defines key terms for the Health Security Se National Security Cess Act, 2025: cess as the levy under section 4; specified goods as items in Schedule I or notified by the Central Government; and manufacture to include incidental processes, packing, repacking, labelling, re-labelling and price declaration alterations. It also defines machine, process, weight, factory, proper officer, adjudicating, revisional and appellate authorities, Board, Appellate Tribunal, notification, prescribed, pan masala by tariff reference, Schedule, State and taxable person.