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

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....ated 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/ Commissioners of Customs & Central Tax Madam/ Sir, Subject: Clarificatio....

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....axes 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 customs duty payable is zero on account of an exemption, the SWS shall be comp....