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IMPOSITION OF HEALTH CESS ON IMPORT OF CERTAIN ITEMS

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..... he Finance Bill, 2020 read with Fourth Schedule to the said Bill provides for levy of 'Health Cess'. Health Cess is proposed to be imposed on the import of Medical devices falling under headin .....

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..... ll also be exempt from Health Cess. The proceeds of Health Cess shall be used by the Union for funding of health infrastructure in the Country. Full Text: Budget 2020-21 + FINANCE BILL, 2020
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