Social Welfare Surcharge on Goods Exempt from Customs Duties Set to 'Nil' When Aggregate Duties Are Zero.

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....SWS on goods exempted from basic and other customs duties/cesses - the amount of Social Welfare Surcharge payable would be ‘Nil’ in cases where the aggregate of customs duties (which form the base for computation of SWS) is zero even though SWS has not been exempted. - Circular....