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of The Central Government amended notification No. 11/2018-Customs to expand Social Welfare Surcharge exemptions under Section 25(1) of Customs Act, 1962 read with Section 110 of Finance Act, 2018. Key changes include addition of new tariff items under existing entries covering candles, footwear, vehicles, furniture, and toys. The amendment introduces new exemption categories 8A through 8H for specified goods including solar cells, motorcycles, electricity meters, and personal imports. Modifications also cover jewelry items under headings 7113-7114 and medical equipment under 9018-9022. The notification removes certain existing entries (Sl. No. 8 and 53) and revises scope of exemptions for motor vehicles under heading 8703. Changes effective February 2, 2025.
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