2026 (8) TMI 341

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....ative ORDER PER ASHOK JINDAL : As all the appeals are having a common issue, therefore, all are disposed of by a common order. 2. The facts of the case are that the appellant, M/s. Emami Limited is a public limited company inter-alia engaged in the business of manufacturing and selling ayurvedic medicines and cosmetics. For the said purpose, the appellant imported certain input goods. 2.1 During the period July 2019 to December 2019, the appellant filed twenty-five Bills of Entry, on the EDI Portal for the import of twenty-five consignments of Synthesis Menthol by availing the benefit of Exemption Notification No.24/2015-Cus. and Notification No.25/2015-Cus., both dated 08.04.2015 issued under the MEIS and SEIS schemes, which....

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....ore, the impugned orders are to be set aside.. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that the sole issue is to be decided in these cases, whether the appellant is liable to pay Social Welfare Surcharge (SWS) in case Basic Customs Duty is exempted in terms of Notification No.24/2015-Cus & 25/2015-Cus both dated 08.04.2015 or not ? 7. We find that the said issue has already been decided by this Tribunal in their own case vide Final Order No.77304-77500/2024 dated 14.11.2024, wherein this Tribunal has held as under : "8. As the issue has already been settled that since in terms of the Circular No.3/2022-Cus dated....

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....the Finance Act, 2018 (13 of 2018) 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 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 computed as 10% of the value equal to "Nil" (as aggregate amount of customs duties payable is zero). Law does not require computation of SWS on a notional customs duty calculated. 4. Thus, it is clarified that the amount of Social Welfa....