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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Social Welfare Surcharge exemptions expanded: specified imported goods excluded from SWS levy under amended customs notification.</h1> Amendment to Notification No. 11/2018 exempts specified imported goods from levy of the Social Welfare Surcharge (SWS) with effect from 02.02.2025. Exempted categories include solar cells and modules, specified motor vehicles (including used vehicles and vehicles for transport of goods or ten or more persons and certain high-CIF value cars), various footwear classifications, furniture and bedding articles, lighting fittings, parts of electronic toys, candles, PVC flex films, smart electricity meters, yachts and pleasure vessels, articles of gold/silver under specified entries, dutiable personal-use imports, passenger baggage articles, and certain laboratory chemicals.

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