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of <h1>Notification exempts specified tariff items from Health Cess under Finance Act 2020, subject to prior exemption conditions</h1> The notification exempts specified tariff items from the entire Health Cess under the Finance Act, 2020, subject to any conditions in the referenced exemption notifications. It covers specified goods including certain items under chapter/heading 9022 (with exclusions for medical, surgical, dental or veterinary uses), surgical needles for manufacture of sutures, goods already exempted under a list of prior customs notifications, and identified components used in manufacture of X-ray machines, as well as additional serial items inserted by subsequent notifications; applicability is governed by the Customs Act and relevant procedural rules for concessional/ specified end-use imports.
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