Clarification regarding applicability of Social Welfare Surcharge on goods exempted from basic and other customs duties/cesses

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....* Room No. 156, North Block New Delhi, dated the 1 st of February, 2022 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Tax, All Principal Commissioners/ Commissioners of Customs/Customs (Preventive), All Principal Commissioners/ Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) and is calculated at the rate of 10 per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government as a duty of customs on goods imported into India. 3. In this regard, it may be noted that at present SWS applies at the rate of 10% of the aggregate of customs duties payable on import of goods and not on the value of imported goods. If aggregate....