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SOCIAL WELFARE SURCHARGE

Budget - By: - Mr.†M. GOVINDARAJAN - Dated:- 7-2-2018 - Introduction The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley proposed to abolish the Education Cess and Secondary and Higher Education Cess on imported goods, and in its place impose a . While presenting the General Budget 2018-19 in Parliament today, Shri Jaitley elaborated that the at the rate of 10% of the aggregate duties of Customs, on imported goods, will help provide for Social Welfare Schemes of the Governmen .....

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s a duty of customs. Social Welfare charge will be levied on the goods specified in the First Schedule to the Customs Tariff Act, 1975, being the goods imported into India. Purpose This is levied to fulfill the commitment of the Government to provide and finance education, health and social security. The Central Government may, after the appropriation made by the Parliament by law in this behalf, utilize such sums of money of the levied under this Chapter for the purposes of education, health an .....

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oms Tariff Act; the countervailing duty referred to in section 9 of the Customs Tariff Act; the anti-dumping duty referred to in section 9A of the Customs Tariff Act; the Social Welfare Charge on imported goods levied under this Chapter. It is additional duty The on imported goods shall be in addition to any other duties of customs or tax or cess chargeable on such goods under the Customs Act, 1962 or any other law for the time being in force. Annexure VI to Budget speech PROPOSAL FOR LEVY OF Sl .....

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es of customs 4 7106 Silver (including silver plated with gold or platinum), unwrought or in semi manufactured form, or in powder form - 3% of the aggregate duties of customs 5 7108 Gold (including gold plated with platinum), unwrought or in semi manufactured form, or in power form - 3% of the aggregate duties of customs 6 Any Chapter Specified goods hitherto exempt from Education Cess and Secondary and Higher Education Cess on imported goods. - NIL For Sl. No. 3, 4 and 5 the Government has issu .....

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do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 , from the whole of the leviable thereon under the said clause of the Finance Bill. Table Sl.No. Description of goods (1) (2) 1. All goods falling under the following headings or sub-headings or tariff items- 0207 13 00, 0207 14 00, 0402 21 00,0402 10, 0405 10 00, 0405 90, 0703 20 00, 0713 10 00, 0802 11 00, 0805 40 00, 0806 20, 0808 10 .....

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407 10, 5407 41, 5407 42, 5407 43 00, 5407 44, 5407 51, 5407 52, 5407 53 00, 5407 54, 5407 69 00, 5407 71, 5407 72 00, 5407 73 00, 5407 74 00, 5407 81, 5407 82, 5407 83 00, 5407 84, 5407 91, 5407 92 00, 5407 93 00, 5407 94 00, 5408 22, 5408 23 00, 5408 24, 5408 31, 5408 32, 5408 33 00, 5408 34, 5511 10 00, 5511 20 00, 5511 30, 5512 19, 5512 29, 5512 99, 5513 21 00, 5513 23 00, 5513 29 00, 5513 31 00, 5513 39 00, 5513 41 00, 5513 49 00, 5514 21 00, 5514 22 00, 5514 23 00, 5514 29 00, 5514 30, 551 .....

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107 12, 6108 21 00, 6108 22, 6108 91 00, 6108 92, 6109, 6110, 6201 11 00, 6201 12, 6201 13, 6201 91 00, 6201 92 00, 6201 93 00, 6202 11, 6202 12 00, 6202 13 00, 6202 91, 6202 92, 6202 93, 6203, 6204 11 00, 6204 13 00, 6204 19, 6204 31 00, 6204 32 00, 6204 33 00, 6204 39, 6204 41, 6204 42, 6204 43, 6204 44 00, 6204 49, 6204 51 00, 6204 61, 6204 62 00, 6204 69, 6205, 6206 20 00, 6206 30 00, 6206 40 00, 6207 11 00, 6207 19, 6207 99 (other than goods of man-made fibres), 6208 11 00, 6208 19, 6208 91 .....

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porating a magnetic stripe) of heading 8523], [recorded media for reproducing phenomena other than sound or image, of heading 8523], 8531 20, 8532, 8533, 8534 00 00, 8541, [parts of electronic integrated circuits and micro-assemblies, of tariff item 8523 52 or 8542 90 00], 8543 59 10 8543 70 11, 9013 80 10, 9013 90 10, 9026, 9027 20 00, 9027 30, 9027 50, [9027 80(except exposure metres)], 9030 40 00, 9030 82 00. 2. Carpets and other textile floor coverings, woven, not tufted or flocked, of man-m .....

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00, 5516 23 00, 5802 30 00. Explanation:- Upholstery fabrics means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars. 5. Dairy spread with milk fat content at least 75% but less than 80%, by weight, falling under tariff item 0405 20 00. 6. Areca nut falling under sub-heading 0802 80. 7. All goods falling under sub-heading 2106 90 other than goods covered under S. No 103 .....

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-Customs, dated 2nd June 1998 published in Gazetted of India vide number G.S.R 290 (E), dated the 2nd June 1998. 10. Facsimile machines and teleprinters, falling under heading 8443. 11. All goods falling under tariff items 8517 69 50, 8517 69 60, 8517 69 70, 8517 69 90 and 8517 70 10. 12. Parts and accessories (falling under sub-heading 8443 99) of all goods falling under tariff item 8443 31 00 and sub-heading 8443 32. 13. Units of automatic data processing machines falling under sub-heading 851 .....

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0. Printed circuit assemblies for automatic teller machines, falling under sub-heading 8473 40. 21. Static converters for automatic data processing machines, and units thereof, and telecommunication apparatus, falling under sub-heading 8504 40. 22. Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub- heading 8504 50. 23. Printed circuit assemblies falling under sub-heading 8504 90 for- (i) static converto .....

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th a diameter not exceeding 50mm, for telecommunication use cone type and other than cone type, falling under sub-heading 8518 29. 26. Line telephone handsets, falling under sub-heading 8518 30. 27. Printed circuit assemblies falling under sub-heading 8518 90 for - (i) microphones having a frequency range of 300 hz to 3,4 khz with a diameter not exceeding 10 mm, and a height not exceeding 3 mm for telecommunication use; (ii) loud speakers, without housing, having a frequency range of 300 hz to 3 .....

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g under sub-heading 8529 90 for (i) transmission apparatus other than apparatus for radio broadcasting or television; (ii) transmission apparatus incorporating reception apparatus; (iii) digital still image video cameras. 33. Parts (other than populated PCBs) for digital still image video cameras, falling under sub-heading 8529 90. 34. Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading 8531 80. 35. Parts of indicato .....

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Electromechanical snap- action switches for a current not exceeding 11 amps, switches of contact rating less than 5 Amp at voltage not exceeding 250 volts, falling under sub- heading 8536 50. 39. Plugs and sockets for coaxial cables and printed circuits, falling under sub-heading 8536 69. 40. Connection and contact elements for wires and cables, falling under sub-heading 8536 69. 41. Wafer probers, falling under sub-heading 8536 90; 42. Printed circuit assemblies all falling under sub-heading 85 .....

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not exceeding 250 volts; (iv) plugs and sockets for co-axial cables and printed circuits; (v) connection and contact elements for wires and cables; and (vi) wafer probers. 43. Electrical machines with translation or dictionary functions, falling under tariff item 8543 70 99. 44. Printed circuit assemblies falling under tariff item 8543 90 00 for:- (i) Proximity cards and tags; (ii) Electrical machines with translation or dictionary functions. 45. Electric Conductors of a voltage not exceeding 10 .....

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