Levy of Social Welfare Surcharge (SWS) where basic Customs duty...

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the MEIS scrip - The Tribunal extensively referred to previous cases, including the Emami Agro Tech Ltd. case, where it was held that SWS is not payable when the goods are cleared using MEIS scrips. The Tribunal reiterated that the debit of BCD to the scrip is not an actual payment but a notional collection of tax. The Tribunal set aside the impugned order and allowed the appeal, including recredit/refund of SWS paid along with interest as per law.