Seeks to further amend notification No. 11/2018- Customs dated 2nd February, 2018 so as to exempt certain goods from Social Welfare Surcharge (SWS) and to withdraw SWS exemption on certain textile items vide Notification No. 03/2022-Customs Dated 1st February, 2022 to give effect to Changes prescribed vide Union Budget 2022-23 i.e. Finance Bill 2022.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 03/2022-Customs

New Delhi, the 1st February, 2022

G.S.R. 77(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 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 :-

1. In the said notification, in the TABLE,

I. against serial number 1, in column (2),

(i) after the figures “0802 32 00,”, the figures “0802 91 00, 0802 92 00, 0802 99 00,” shall be inserted;

(ii) after the figures “1502,”, the figures “1509 90, 1510 90,” shall be inserted;

(iii) after the figures “2515 12 20,”, the figures “2515 12 90, 2516 11 00, 2516 12 00,” shall be inserted;

(iv) after the figure “5113,”, the figure “5208 39,” shall be inserted;

(v) after the figure “5208 59,”, the figures “5209 31, 5209 32, 5209 39,” shall be inserted;

(vi) after the figure “5209 43,”, the figure “5209 49,” shall be inserted;

(vii) after the figure “5209 59,”, the figure “5210 39,” shall be inserted;

(viii) after the figure “5210 59,”, the figures “5211 31, 5211 32, 5211 39,” shall be inserted;

(ix) after the figure “5211 43,”, the figure “5211 49,” shall be inserted;

(x) after the figure “5407 54,”, the figure “5407 61,” shall be inserted;

(xi) after the figure “5516 14,”, the figures “5516 22 00, 5516 23 00,” shall be inserted;

(xii) after the figure “5802 19,”, the figure “5802 30 00,” shall be inserted;

(xiii) the figures “6001 92 00, 6101 20 00, 6101 30, 6102 10 00, 6102 20 00, 6102 30, 6104 19 (except of wool or fine animal hair or cotton),” shall be omitted;

Changes in exemption from Social Welfare Surcharge on Certain Goods

(xiv) the figures “6104 62 00, 6104 63 00,” shall be omitted;

(xv) the figures “6201 30, 6201 40,” shall be omitted;

(xvi) the figures “6202 30, 6202 40,” shall be omitted;

(xvii) for the figure “6203”, the figures “6203 22 00, 6203 23 00, 6203 29, 6203 41 00, 6203 42” shall be substituted;

(xviii) the figures “6204 11 00, 6204 13 00, 6204 19, 6204 31, 6204 32 00, 6204 33 00, 6204 39,” shall be omitted;

(xix) the figure “6204 69,” shall be omitted;

II. Serial numbers 3,4 and the entries relating thereto shall be omitted;

2. This notification shall come into force on the 2nd day of February, 2022.

[F. No. 334/01/2022 -TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India

Note: The principal notification No. 11/2018- Customs dated 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 was last amended vide notification No. 58/2021-Customs, dated the 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 907(E), dated the 29th December, 2021.

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