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    <description>Social Welfare Surcharge replaces the Education cesses and is levied on the aggregate of customs duties, applied automatically by ICES 1.5 with exemptions claimable via prescribed bill of entry message fields; Road and Infrastructure Cess replaces the earlier road cess and is levied as an additional customs duty on scheduled goods (per litre on Motor Spirit and High Speed Diesel) with corresponding excise adjustments and automatic ICES application.</description>
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      <description>Social Welfare Surcharge replaces the Education cesses and is levied on the aggregate of customs duties, applied automatically by ICES 1.5 with exemptions claimable via prescribed bill of entry message fields; Road and Infrastructure Cess replaces the earlier road cess and is levied as an additional customs duty on scheduled goods (per litre on Motor Spirit and High Speed Diesel) with corresponding excise adjustments and automatic ICES application.</description>
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