CBIC amends Notification No. 11/2018 dated 2nd February 2018, to exempt certain entries from Social Welfare Surcharge (SWS) vide Notification No. 04/2024 – Customs | Dated: 22nd January, 2024.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 04/2024-Customs | Dated: 22nd January, 2024

G.S.R. 54(E).In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 110 of the Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), notification No. 11/2018-Customs, dated the 2nd February, 2018 published in the Gazette of India , Extraordinary , Part II, Section 3, Sub-section (i), vide number G.S.R 114 (E), dated the 2nd February, 2018, namely :-

In the said notification, in the Table –

(i) after Sl. No 54 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:

(1) (2)
“54A.

Spent catalyst and ash containing precious metals, falling under heading 7112, covered under S. No. 364 A of the Table appended to the notification 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, vide number G.S.R. 785(E), dated the 30th June, 2017.”;

(ii) against Sl. No. 55, in column (2), for the letters, figures and words “S. Nos. 356, 357 and 364C”, the letters, figures and words “S. Nos. 356 and 357” shall be substituted;

(iii) after Sl. No 56 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:

(1) (2)
“56A. Coins of precious metals, falling under heading 7118.”.

[F. No. CBIC-190341/4/2024-TO(TRU-I)]

RAKESH DAHIYA, Director

Note: – The principal notification No. 11/2018-Customs, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 114(E), dated the 2nd February, 2018 and last amended vide notification No. 4/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 69 (E), dated the 1st February, 2023.

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