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of <h1>India Revises Social Welfare Surcharge Exemptions on Specified Goods Under Notification No. 04/2023-Customs Effective February 2023.</h1> The Government of India has issued Notification No. 04/2023-Customs, amending Notification No. 11/2018-Customs to revise Social Welfare Surcharge exemptions on specified goods. Effective February 2, 2023, changes include substituting and adding certain tariff headings and serial numbers in the exemption list. The amendments cover goods under headings such as 7110, 7113, 7114, 8703, and 9503, with specific exclusions outlined. These changes are made under the powers conferred by the Customs Act, 1962, and the Finance Act, 2018, to align with public interest considerations.
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