Social Welfare Surcharge applicability clarified: no surcharge where aggregate customs duties payable are zero, not on notional duty. Social Welfare Surcharge is levied on the aggregate of customs duties, taxes and cesses actually levied and collected as duties of customs on imported goods; if the aggregate customs duty payable is zero due to an exemption, the SWS base is zero and no SWS is payable. The law does not require SWS computation on a notional customs duty calculated at tariff rate where the applicable aggregate customs duties are nil.