Page 78 - ELT_2nd_15th April 2020_Vol 372_Part

B10 EXCISE LAW TIMES [ Vol. 372

(d) “threat of serious injury” means a clear and imminent
danger of serious injury.
(12) Every notification issued under this section shall be laid, as
soon as may be after it is issued, before each House of Parliament, while it
is in session, for a total period of thirty days which may be comprised in
one session or in two or more successive sessions, and if, before the expiry
of the session immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the
notification or both Houses agree that the notification should not be is-
sued, the notification shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity of an-
ything previously done under that notification.’.
117. Amendment of First Schedule. — In the Customs Tariff Act, the
First Schedule shall -
(a) be amended in the manner specified in the Second Schedule; and
(b) be also amended in the manner specified in the Third Schedule.

* * * * *

CHAPTER V
HEALTH CESS
141. Health Cess on imported medical devices. — (1) In the case of
goods specified in the Fourth Schedule being goods imported into India, there
shall be levied and collected for the purposes of the Union, a duty of customs, to be
called the Health Cess, at the rates specified in the said Schedule, for the purposes
of financing the health infrastructure and services.
(2) The Central Government may, after due appropriation made by Par-
liament by law in this behalf, utilise such sums of money of the Health Cess levied
under this Chapter for the purposes specified in sub-section (1), as it may consider
necessary.
(3) For the purposes of calculating the Health Cess under this Chapter on
the goods specified in the Fourth Schedule, where such duty is leviable at any per-
centage of its value, the value of such goods shall be calculated in the same manner
as the value of goods is calculated for the purpose of customs duty under the pro-
visions of section 14 of the Customs Act, 1962 (52 of 1962) (hereafter in this Chapter
referred to as the Customs Act).
(4) The Health Cess leviable under sub-section (1), chargeable on the
goods specified in the Fourth Schedule, shall be in addition to any other duties of
customs chargeable on such goods under the Customs Act or any other law for the
time being in force.
(5) The provisions of the Customs Act and the rules and regulations
made thereunder, including those relating to refunds and exemptions from duties,
offences and imposition of penalty, shall, as far as may be, apply in relation to the
levy and collection of the Health Cess leviable under this Chapter in respect of the
goods specified in the Fourth Schedule as they apply in relation to the levy and
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