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Social Welfare Surcharge will be Nil when Basic Customs Duty is Nil: CESTAT Mumbai
Case Law Details
- Case Name
- Tata Motors Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Tata Motors Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that the amount of Social Welfare Surcharge (SWS) payable would be ‘Nil’ in case where Basic Customs Duty (BCD) is Nil. Accordingly, the appeal is allowed.
Facts- The issue involved in the present appeals for consideration by the Tribunal is, whether Social Welfare Surcharge (SWS) is required to be paid in cash in respect of import of goods, which are fully exempt from payment of Basic Customs Duty (BCD) through Notification No. 24/2015-Customs dated 08.04.2015 issued by the Central Government u...
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