Social Welfare Surcharge applicability affirmed: SWS payable in cash on imports despite duty-credit scrip debits. SWS is chargeable as an additional customs duty on imported goods and is distinct from Basic and Additional Customs Duty; duty credit scrips are a mode of payment for those duties but do not exempt SWS, which must be paid in cash going forward, although past debits of SWS to scrips will be accepted for earlier transactions.