https://www.taxtmi.com/highlights?id=103640 Basic customs duty exemption under Notification No. 24/2015-Cus., available through debit of MEIS duty credit scrips, results in no Social Welfare Surcharge being payable on imported PET coke. The surcharge demand was treated as unsustainable where the underlying basic customs duty stood exempt under the MEIS Scheme. This treatment applies the settled position that Social Welfare Surcharge does not arise when basic customs duty is fully exempted under the relevant MEIS notification, with consequential relief following from the deletion of the surcharge demand. en-us Fri, 11 Sep 2026 08:13:48 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103640 Basic customs duty exemption under Notification No. 24/2015-Cus., available through debit of MEIS duty credit scrips, results in no Social Welfare Surcharge being payable on imported PET coke. The surcharge demand was treated as unsustainable where the underlying basic customs duty stood exempt under the MEIS Scheme. This treatment applies the settled position that Social Welfare Surcharge does not arise when basic customs duty is fully exempted under the relevant MEIS notification, with consequential relief following from the deletion of the surcharge demand. Highlights Customs Fri, 11 Sep 2026 08:13:48 +0530 https://www.taxtmi.com/highlights?id=103640