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of <h1>Social Welfare Surcharge Update: Exemptions for Nuts, Oils, and Fabrics; Withdrawal for Textiles and Apparel Goods per Notification 11/2018-Customs.</h1> The review of the Social Welfare Surcharge (SWS) under the amended Notification No. 11/2018-Customs dated 02.02.2018 outlines exemptions and withdrawals for various tariff items. Exemptions are granted for goods under specific tariff items, including those related to nuts, oils, stones, and fabrics. Conversely, the SWS exemption has been withdrawn for certain textiles and apparel goods, including specific overcoats, jackets, and upholstery fabrics. These changes are part of the Budget 2022-23 and Finance Bill, 2022, reflecting adjustments in customs duties on a range of imported goods.
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