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<h1>India Amends Customs Notification: Exempts Spent Catalyst, Precious Metal Ash, and Coins from Social Welfare Surcharge.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 04/2024, amending Notification No. 11/2018-Customs dated February 2, 2018. This amendment exempts certain entries from the Social Welfare Surcharge (SWS). Specifically, it introduces new entries for spent catalyst and ash containing precious metals under heading 7112 and coins of precious metals under heading 7118. Additionally, it modifies the references for S. Nos. 356, 357, and 364C in the existing notification, omitting 364C. This amendment is enacted under the authority of the Customs Act, 1962, and the Finance Act, 2018.