Social Welfare Surcharge imposed on imported goods calculated on aggregate customs duties and taxes as additional customs duty. Social Welfare Surcharge is a duty of customs on imported goods listed in the First Schedule, levied in addition to existing customs duties, taxes and cesses and calculated on the aggregate of such duties, taxes and cesses collected by the Central Government; specified duties (safeguard, countervailing and anti dumping) and the surcharge itself are excluded from the calculation base.
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Provisions expressly mentioned in the judgment/order text.
Social Welfare Surcharge imposed on imported goods calculated on aggregate customs duties and taxes as additional customs duty.
Social Welfare Surcharge is a duty of customs on imported goods listed in the First Schedule, levied in addition to existing customs duties, taxes and cesses and calculated on the aggregate of such duties, taxes and cesses collected by the Central Government; specified duties (safeguard, countervailing and anti dumping) and the surcharge itself are excluded from the calculation base.
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