Social Welfare Surcharge will be Nil when Basic Customs Duty is Nil: CESTAT Mumbai

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 under Section 25(1...