Social Welfare Surcharge applies to aggregate customs duties; Road and Infrastructure Cess added on scheduled fuels, automated in systems. A Social Welfare Surcharge replaces the previous education cesses and is levied on the aggregate of all customs duties using the same assessable base, with system default application and notification-based exemptions claimable via item-level entries; a Road and Infrastructure Cess is introduced as an additional duty on scheduled fuels, applied automatically by the customs system, with corresponding excise adjustments and specified exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Social Welfare Surcharge applies to aggregate customs duties; Road and Infrastructure Cess added on scheduled fuels, automated in systems.
A Social Welfare Surcharge replaces the previous education cesses and is levied on the aggregate of all customs duties using the same assessable base, with system default application and notification-based exemptions claimable via item-level entries; a Road and Infrastructure Cess is introduced as an additional duty on scheduled fuels, applied automatically by the customs system, with corresponding excise adjustments and specified exemptions.
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