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Customs - Highlights / Catch Notes

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Levy of Social Welfare Surcharge (SWS) where basic Customs duty ...

Customs

November 25, 2022

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If the SWS is payable at 10% on BCD but where the BCD is Nil, SWS shall also be computed Nil. - HC

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