Social Welfare Surcharge exemption applies to specified imported goods, subject to linked customs notification conditions. Exempts specified goods falling within the First Schedule to the Customs Tariff Act, 1975 from the whole of the Social Welfare Surcharge leviable under the Customs Act, 1962 read with the Finance Act, 2018, on the ground of public interest. The exemption applies only to the goods described in the Table appended to the notification and operates entry-wise according to the relevant tariff headings, sub-headings and tariff items. The exempted coverage extends across a wide range of goods, subject to cross-references to other customs exemption notifications and any attached conditions.
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Provisions expressly mentioned in the judgment/order text.
Social Welfare Surcharge exemption applies to specified imported goods, subject to linked customs notification conditions.
Exempts specified goods falling within the First Schedule to the Customs Tariff Act, 1975 from the whole of the Social Welfare Surcharge leviable under the Customs Act, 1962 read with the Finance Act, 2018, on the ground of public interest. The exemption applies only to the goods described in the Table appended to the notification and operates entry-wise according to the relevant tariff headings, sub-headings and tariff items. The exempted coverage extends across a wide range of goods, subject to cross-references to other customs exemption notifications and any attached conditions.
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