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    <title>Levy and Collection of Social Welfare Surcharge(SWS) on imports under various schemes such as Merchandise Exports from India Scheme(MEIS), Services Exports from India Scheme (SEIS), etc</title>
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    <description>Levy and cash payment obligation of Social Welfare Surcharge on imported goods is affirmed, and its collection cannot be met by debit to export-oriented duty credit scrips. Duty credit scrips under the FTP are a mode of payment allowed for Basic and Additional Customs Duty but do not envisage debit of SWS; therefore SWS must be paid in cash for future imports, while past debits in scrips will be accepted and not recovered.</description>
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      <description>Levy and cash payment obligation of Social Welfare Surcharge on imported goods is affirmed, and its collection cannot be met by debit to export-oriented duty credit scrips. Duty credit scrips under the FTP are a mode of payment allowed for Basic and Additional Customs Duty but do not envisage debit of SWS; therefore SWS must be paid in cash for future imports, while past debits in scrips will be accepted and not recovered.</description>
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