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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.... CUSTOMS (PREVENTIVE) NORTH EASTERN REGION CUSTOM HOUSE, 110 M, G. ROAD. SHLLLONG - 793001 C. No. VIII(48)06/CUS/TECH/MISC/2018/16865-94(A) Dated: 11.02.2020 Trade Notice No. 02/2020 Subject: 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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....duty credit scrips issued under schemes such as MEIS, SEIS etc. are granted as rewards/ incentives for exporters under the respective FTP. As per Para 3.02 of the Foreign Trade Policy 2015-20, these scrips can be used for payment of BCD and Additional Customs Duty specified under section 311), 3(3) and 3(5) Of the Customs Tariff Act, 1975 for import of inputs or goods and for payment of Central Ex....

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....said scrip is governed by an exemption notification. 5. In this regard, Hon'ble Supreme Court in judgement dated 06.12.2019 (supra), clarified that SWS is not exempted and has to be levied and collected on the imported goods. 6. Therefore, there is no exemption from SWS in FTP and the relevant Customs exemption notification and SWS has to be levied and collected on the imported goods. ....