Health Security se National Security Cess imposes a cess on machines/processes for specified goods; exemptions possible. A cess called Health Security se National Security Cess is levied on every taxable person for machines installed or processes undertaken to manufacture goods in Schedule I, at amounts in Schedule II and computed as provided; the cess is additional to other duties or taxes, and the Central Government may, by notification in the public interest, exempt persons or classes from the whole or part of the cess, unconditionally or subject to conditions for a specified period.