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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs tariff amendments update Social Welfare Surcharge and AIDC treatment for specified headings, with staged effective dates and substituted entries.</h1> Amendments modify earlier customs exemption notifications to revise Social Welfare Surcharge and Agricultural Infrastructure Development Cess treatment for specified tariff headings by inserting new tariff entries, omitting certain serial entries, and substituting others with stated descriptions and applicability. For notification 11/2018-Customs the changes insert listed tariff codes into the TABLE with effect from 1 May 2026, omit Sl. Nos. 7 and 8H (effective 1 May 2026 and 1 April 2026 respectively), and replace Sl. Nos. 54A and 59 with new descriptions (effective 1 April 2026), thereby altering exemption scope. For notification 11/2021-Customs the changes substitute Sl. No. 13A to apply a 0.5% charge to specified goods and omit a sub-item of Sl. No. 20 effective 1 April 2026. The notification takes effect from 2 February 2026 unless otherwise stated.
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