Health Security Se National Security Cess applies to specified goods manufacture, with additional tax levy and government exemption power. A cess called the Health Security Se National Security Cess is levied and collected from every taxable person on machines installed or other processes undertaken for the manufacture or production of specified goods listed in Schedule I. The cess applies at the amount specified in Schedule II and is computed in the manner provided in section 5. It is in addition to other duties or taxes on the specified goods, and the Central Government may exempt any taxable person or class of taxable persons by notification in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Health Security Se National Security Cess applies to specified goods manufacture, with additional tax levy and government exemption power.
A cess called the Health Security Se National Security Cess is levied and collected from every taxable person on machines installed or other processes undertaken for the manufacture or production of specified goods listed in Schedule I. The cess applies at the amount specified in Schedule II and is computed in the manner provided in section 5. It is in addition to other duties or taxes on the specified goods, and the Central Government may exempt any taxable person or class of taxable persons by notification in the public interest.
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