Social Welfare Surcharge cannot be debited through duty credit scrips and must be paid in cash, past debits retained. Social Welfare Surcharge (SWS) is an additional customs duty calculated on aggregate duties, taxes and cesses on imported goods and is not an exemption covered by the Foreign Trade Policy or related exemption notifications. Duty credit scrips under export incentive schemes function as a mode of payment for specified customs and excise duties, not as a waiver of other levies; accordingly SWS cannot be debited through such scrips and must be paid in cash. Past debits of SWS to duty credit scrips will be accepted and no cash recoveries will be insisted for those cases.