Health Cess exemption for specified medical and surgical goods, subject to prior notification conditions and concessional import rules. The Central Government exempts specified goods used for medical, surgical, dental or veterinary purposes, and goods covered by listed prior exemption notifications, from the whole of the Health Cess, subject to any conditions in those notifications; certain items are excluded, specified additional goods (including surgical needles and inputs for X ray machines) are included, and import of X ray inputs must comply with the Customs concessional import rules.