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<h1>India exempts specific medical and surgical goods from Health Cess under Customs Act via Notification No. 08/2020-Customs.</h1> The Government of India, under Notification No. 08/2020-Customs, exempts certain goods used for medical, surgical, dental, or veterinary purposes from the Health Cess under the Customs Act, 1962. This exemption applies to goods specified in the notification's table and is subject to conditions outlined in respective exemption notifications. The goods include surgical needles, items used in manufacturing X-ray machines, and various goods covered by previous notifications, such as those from 1957 to 2017. The notification also includes amendments and insertions from subsequent notifications up to 2024.