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Levy and Collection of Social Welfare Surcharge (SWS) on imports under various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc.

..... tom House, 110 M. G. Road, Shillong - 793001 C. No. VIII(48)06/CUS/TECH/MISC/2018/16470-92(A) Dated: 10.02.2020 Standing Order No. 01/2020 Subject: Attention of all concerned is brought to the Levy and Collection of Social Welfare Surcharge (SWS) on imports made and present practice regarding its debit through duty credit scrips such as MEIS, SEIS etc. of the Foreign Trade Policy (FTP) as enunciat .....

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..... Duty specified under section 3(1), 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 BCD 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 en .....

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..... alia 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 to such additional duties in the nature of education cess and secondary and higher education cess, they cannot be said to have been exempted. The proposition urged that simply because one kind of duty is exempted, other kind of duties .....

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..... s of Customs. However, in view of the current judgement it has emerged that SWS cannot be debited through duty credit scrips and therefore has to be paid by the importer in cash. 4. With regard to the past cases of debits of SWS already made in duty credit scrips, it has been decided that for ensuring ease of doing business, such past cases should not be disturbed and the payments made through deb .....

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