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.

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....rters, Customs Brokers and all other stakeholders is invited to the Circular No. 02/2020-customs dated 10.01.2020 issued by (OSI) (Drawback), CBIC for levy of Social Welfare Surcharge (SWS) on imports made and present practice regarding its debit through duty credit scrips such as MEIS, SEIS etc. of the Foreign Trade Policy (FTP). 2. As per Section 110 of the Finance Act, 2018, SWS is levied and collected, on the goods imported into India, as a duty of Customs on the goods specified in the First Schedule 10 the Customs Tariff Act, 1975. The SWS is calculated at the rate of ten percent on the aggregate of duties, taxes and cesses which are levied and collected under Section 12 of the Customs Act, 1962. This surcharge is in addition to any....

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....s invited to the judgment dated 06.12.2019 of the Hon'ble Supreme Court in the case of M/S Unicorn Industries Vs. Union of India and Others (Civil Appeal Nos. 9237 & 9238 of 2019) wherein it has inter-alia been held that, "A Notification has to be issued for providing exemption under the said source of power. In the absence of a notification containing an exemption of such additional duties in the nature Of education cess and secondary and higher education cess, they cannot be said to have been exempted. The proposition urged that simply because one kind Of duty is exempted, other kind of duties automatically fill, cannot be accepted as there is no difficulty in making the computation of additional duties, which are payable under NCCD, ....