https://www.taxtmi.com/circulars?id=65387 Social Welfare Surcharge is levied on the aggregate of customs duties, taxes and cesses actually levied and collected as duties of customs on imported goods; if the aggregate customs duty payable is zero due to an exemption, the SWS base is zero and no SWS is payable. The law does not require SWS computation on a notional customs duty calculated at tariff rate where the applicable aggregate customs duties are nil. en-us Tue, 01 Feb 2022 00:00:00 +0530 Wed, 02 Feb 2022 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65387 Social Welfare Surcharge is levied on the aggregate of customs duties, taxes and cesses actually levied and collected as duties of customs on imported goods; if the aggregate customs duty payable is zero due to an exemption, the SWS base is zero and no SWS is payable. The law does not require SWS computation on a notional customs duty calculated at tariff rate where the applicable aggregate customs duties are nil. Circulars Customs Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65387