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of <h1>Social Welfare Surcharge on Imports: No Exemption via Duty Credit Scrips, Must Be Paid in Cash.</h1> The circular addresses the levy and collection of the Social Welfare Surcharge (SWS) on imports under schemes like MEIS and SEIS. SWS, calculated at 10% on aggregate duties, is not exempt under the Foreign Trade Policy (FTP) or relevant Customs notifications. A Supreme Court judgment clarified that exemptions must be explicitly stated in notifications. Consequently, SWS cannot be debited through duty credit scrips and must be paid in cash. However, past cases of SWS debited through scrips before January 10, 2020, will not be disturbed. System changes have been implemented to enforce this from January 13, 2020.
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