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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Union Budget 2018-19: Customs Duties Revamp with Social Welfare Surcharge and New Road & Infrastructure Cess Introduced.</h1> The Union Budget 2018-19 introduced significant changes in customs duties, replacing the Education/Secondary and Higher Education Cess with the Social Welfare Surcharge (SWS) and implementing a Road and Infrastructure Cess. SWS is levied at 10% on the aggregate of all customs duties, with exemptions specified in notifications. The Road and Infrastructure Cess is imposed at Rs. 8 per liter on Motor Spirit and High-Speed Diesel, replacing the previous Road Cess, with corresponding reductions in basic excise duty to maintain overall duty levels. The customs system has been updated to reflect these changes, and exemptions can be claimed by entering notification details.
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