Schedule 2 of The Health Security Se National Security Cess Act, 2025

SCHEDULE II [See sections 2(o), 4(1), 5 and 6] TABLE 1 Applicable to wholly or partly machine-based process Amount of cess per month per machine (rupees in lakhs) 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

1. (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 Amount of cess per month (rupees in lakhs) Weight of the specified goods per pouch or tin orcontainer process
2. (1)(2) (3) (4) 1. Any Any 11 Notes:
3. (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.
4. (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.
5. (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. 25