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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>SWS is chargeable as an additional customs duty on imported goods and is distinct from Basic and Additional Customs Duty; duty credit scrips are a mode of payment for those duties but do not exempt SWS, which must be paid in cash going forward, although past debits of SWS to scrips will be accepted for earlier transactions.</description>
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