Customs Health Cess and procedure to claim exemption

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Full Text of the Document

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....wn to the introduction of Customs Health Cess on imports vide clause 139 of the Finance Bill 2020 quoted as below:- Vide clause of the Finance Bill 2020, Health Cess is being imposed on the import of medical devices falling under heading 9018 to 9022 at the rate of 5% ad valorem on the import value of such goods as determined under Section 14 of the Customs Act 1962. This Health Cess shall be a ....