https://www.taxtmi.com/caselaws?id=767402 CESTAT Kolkata held that appellants are not liable to pay Social Welfare Surcharge when Basic Customs Duty is exempted under notifications 24/2015-Cus and 25/2015-Cus dated 08.04.2015 issued under MEIS and SEIS schemes. The tribunal followed its earlier decision holding that SWS is payable at 10% on BCD, but where BCD is nil, SWS shall also be computed as nil. The impugned order was set aside and appeals were allowed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767402 CESTAT Kolkata held that appellants are not liable to pay Social Welfare Surcharge when Basic Customs Duty is exempted under notifications 24/2015-Cus and 25/2015-Cus dated 08.04.2015 issued under MEIS and SEIS schemes. The tribunal followed its earlier decision holding that SWS is payable at 10% on BCD, but where BCD is nil, SWS shall also be computed as nil. The impugned order was set aside and appeals were allowed. Case-Laws Customs Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767402