https://www.taxtmi.com/circulars?id=63482 The Social Welfare Surcharge is leviable on imports as a customs duty calculated on aggregate duties, taxes and cesses, and is not exempt under the Foreign Trade Policy or customs exemption notifications. Duty credit scrips (MEIS/SEIS) are payment instruments for specified customs duties but do not permit debit of SWS; SWS must be paid in cash. System changes enforce this practice, and past debits of SWS to scrips up to the stated cutoff are accepted without recovery. en-us Thu, 16 Jan 2020 00:00:00 +0530 Wed, 19 Feb 2020 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63482 The Social Welfare Surcharge is leviable on imports as a customs duty calculated on aggregate duties, taxes and cesses, and is not exempt under the Foreign Trade Policy or customs exemption notifications. Duty credit scrips (MEIS/SEIS) are payment instruments for specified customs duties but do not permit debit of SWS; SWS must be paid in cash. System changes enforce this practice, and past debits of SWS to scrips up to the stated cutoff are accepted without recovery. Circulars Customs Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63482