Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

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

Case Laws     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

View Source

 


 

You may also like:

  1. Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the...

  2. Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that...

  3. Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

  4. Levy of Social Welfare Surcharge (SWS) on Goods Imported under MEIS Scheme - Benefit of Exemption Notification No. 32/2005-Cus. - benefit of Zero duty SWS - The Tribunal...

  5. Recovery of such Social Welfare Surcharge (SWS) cannot be done by making debit from the value of the scrips produced by the petitioner - the respondents are directed to...

  6. Levy of Social Welfare Surcharge (SWS) - Since, the effective rate of the customs duty is ‘NIL’ or ‘Zero’, the rate of SWS would automatically become ‘zero’, inasmuch as...

  7. SWS on goods exempted from basic and other customs duties/cesses - the amount of Social Welfare Surcharge payable would be ‘Nil’ in cases where the aggregate of customs...

  8. The Madras High Court considered the liability to pay Social Welfare Surcharge (SWS) and the use of MEIS/SEIS Scrips for discharging the same. The Court held that...

  9. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

  10. This notification exempts or provides concessional rate of Basic Customs Duty (BCD) and exempts Social Welfare Surcharge (SWS) on import of critical minerals like...

  11. Exemption from the Social Welfare Surcharge (SWS) - The amendment made by Notification No. 20/2024-Customs adds a new item to the list under Serial No. 57 in the table...

  12. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

  13. Levy and collection of Social Welfare Surcharge (SWS) computed @10% on the notional BCD in cash - The assessments in each of the impugned BOE’s covered by the impugned...

  14. Customs Tariff Tables updated as per the notification - Seeks to increase tariff rate of basic customs duty (BCD) on Walnuts in shell [0802 31 00 ] from 30% to 100% and...

  15. Levy of Education cess on Basic Customs Duty which was debited in the DEPB Licence - when the goods are chargeable to Nil duty or are cleared without payment of duty,...

 

Quick Updates:Latest Updates