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    <description>A Social Welfare Surcharge replaces education cesses and is levied on the aggregate of customs duties using the same assessable base, with a default surcharge rate configured in ICES and exemptions claimable via notification entries in specified Bill of Entry item fields. A new Road and Infrastructure Cess is imposed as an additional duty of customs on scheduled goods (including motor spirit and high speed diesel), applied automatically by ICES, with corresponding excise duty adjustments to keep overall duty unchanged; rate changes effective from 01.02.2018.</description>
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