The Health Security Se National Security Cess Act, 2025

SCHEDULE I

[See sections 2(o) and (p) and 4(1)]

SI. No.  Chapter / Heading / Sub-Heading / Tariff Description of Goods

(1) (2) (3)

1.  2106 90 20 Pan masala

2. Any other goods which may be notified

Explanation.—

(1) In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and “Chapter”, wherever

they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule

to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975

(51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule

shall, so far as may be, apply to the interpretation of this Schedule.

SCHEDULE II

[See sections 2(o), 4(1), 5 and 6]

TABLE 1

Applicable to wholly or partly machine-based process

Sl. No. Number of pouches or tins

or containers per minute

(Maximum rated speed of

machine)

Weight of the specified goods per

pouch or tin or container

Amount of cess

per month per

machine

(rupees in lakhs)

(1) (2) (3) (4)

1. Up to 500 Up to 2.5 grams 101.00

  Above 2.5 grams but below 10 grams 364.00

  Above 10 grams 849.00

2. 501 to 1000 Up to 2.5 grams 202.00

  Above 2.5 grams but below 10 grams 728.00

  Above 10 grams 1698.00

3. 1001 to 1500 Up to 2.5 grams 303.00

  Above 2.5 grams but below 10 grams 1092.00

  Above 10 grams 2547

4. Above 1500 Up to 2.5 grams 101 x S/450

  Above 2.5 grams but below 10 grams 364 x S/450

  Above 10 grams 849 x S/450

TABLE 2

Applicable to wholly manual process

Sl. No. Speed or capacity of

process

Weight of the specified goods per

pouch or tin orcontainer

Amount of cess

per month

(rupees in lakhs)

(1) (2) (3) (4)

1. Any  Any  11

Notes:

(1) For the purposes of this Schedule, in Table 1 in column (4) of the table above, the term “S”

represents maximum rated capacity of a machine.

(2) For the purposes of this Schedule, where a packing machine contains multiple tracks or multiple

packing lines and, in addition to packing the specified goods in pouches, performs any supplementary

processes such as moulding, shaping or otherwise giving a definite form to the pouches for brand

distinction or for prevention of counterfeiting, two such tracks or lines shall be deemed to constitute

one individual packing machine for the purpose of calculating the cess liability.

(3) The number of packing machines to be taken into account for computation of the cess specified

in this Schedule shall be determined in accordance with the rules prescribed by the Central Government.