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        Case ID :
        Bills

        Exemption from Social Welfare Surcharge hitherto available on certain items falling chapter 84, 85 and 90, is being withdrawn. Accordingly, notification No 11/2018-Customs dated 02.02.2018 is being amended to, -

        3 February, 2020

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        Budget 2020-21 + FINANCE BILL, 2020

        (i) omit entries falling under chapter 34, 85 and 90 covered under S. No. 1 of the Table of the said notification; and

        (ii) omit existing entries at S. Nos. 9 to 49 and 51 of the Table of the said notification.

         

         

        Full Text:

        Budget 2020-21 + FINANCE BILL, 2020

        Social Welfare Surcharge exemption withdrawn; notification amended to remove specified tariff entries in certain chapters. Exemption from the Social Welfare Surcharge previously applicable to specified imported goods is being withdrawn by amendment to the governing customs notification, which omits certain table entries so those goods no longer attract the earlier surcharge exemption.
                        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.

                              Social Welfare Surcharge exemption withdrawn; notification amended to remove specified tariff entries in certain chapters.

                              Exemption from the Social Welfare Surcharge previously applicable to specified imported goods is being withdrawn by amendment to the governing customs notification, which omits certain table entries so those goods no longer attract the earlier surcharge exemption.


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