Health cess on imported medical devices imposes an additional customs duty, excluding BCD exempt items and manufacturing inputs. A Health Cess is proposed as an ad valorem customs duty on imported medical devices (HS headings 9018-9022) measured by import value under the Customs ... Summary
Health cess on imported medical devices imposes an additional customs duty, excluding BCD exempt items and manufacturing inputs.
A Health Cess is proposed as an ad valorem customs duty on imported medical devices (HS headings 9018-9022) measured by import value under the Customs Act; export promotion scrips cannot be used for payment. Devices exempt from basic customs duty and inputs/parts used in manufacture are exempt from the Cess, and proceeds are to fund health infrastructure.
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TaxTMI 
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