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Levy and Collection of social welfare Surcharge (SWS) on import under various schemes such as Merchandise Export from India Scheme (MEIS), Services Export from India Scheme (SEIS) etc

..... /PN/111/2018 Date-30.01.2020 PUBLIC NOTICE NO. 04/2020 Sub: - reg. Attention of Importers, Customs Brokers and all other stakeholders is invited to the Circular No. 02/2020-Customs dated 10 01.2020 issued by OSD (Drawback), CBIC for levy of Social Welfare Surcharge (SWS) on imports made and present practice regarding its debit through duty credit scrips such as MEIS, SEIS etc. ofthe Foreign Trade .....

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..... ), 3(3) and 3 (5) of the Customs tariff Act, 1975 for import of inputs or goods and for payment of Central Excise duties on domestic procurement of inputs or goods. The relevant Customs exemption notifications also allow debit of Basic Customs Duty and Additional Duties of Customs in the duty credit scrips. It is to mention that the debit of SWS through duty credit scrip is not envisaged in the FT .....

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..... icorn Industries Vs. Union of India and Others (Civil. Appeal Nos. 9237 & 9238 of 2019) wherein it has inter-alia been held that, "A Notification has to be issued for providing exemption under the said source of power. In the absence of a notification containing an exemption of such additional duties in the nature of education cess and secondary and higher education cess, they cannot be s .....

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..... tion from SWS in the FTP and the relevant Customs exemption notifications. Keeping in view the ratio laid down by Hon'ble Supreme Court in judgment dated 06.12.2019(Supra), it is clarified that SWS is not exempted and has to be levied and collected on the imported goods. 7. It is further noted that as per past practice, S WS is being allowed to be debited in the duty credit scrips along with b .....

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..... ion are requested to take note and publicize the contents of this Public Notice among their members/constituents. 10. For the departmental officers, this may be treated as Standing Order. 11. Difficulty, if any, may also be brought to the notice of the Additional Commissioner of Customs (Import), ICD, TKO, New Delhi 12 This issues with the approval of the Principal Commissioner of Customs, ICD/TKD .....

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