Social Welfare Surcharge Computation: No SWS Charged When Basic Customs Duty is Nil or Paid with MEIS Scrips.

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....Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If the SWS is payable at 10% on BCD but where the BCD is Nil, SWS shall also be computed Nil. - HC....