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of <h1>Customs Exemption on Goods Under Heading 7108 Rescinded; Social Welfare Surcharge Reinstated Effective February 2, 2023.</h1> The Central Government issued Notification No. 34/2022-Customs on June 30, 2022, exempting all goods under heading 7108 of the First Schedule to the Customs Tariff Act, 1975, from the Social Welfare Surcharge when imported into India. This exemption was enacted under the powers granted by the Customs Act, 1962, and the Finance Act, 2018, in the public interest. However, this exemption was later rescinded by Notification No. 05/2023-Customs, effective from February 2, 2023.
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