No Social Welfare Surcharge when Basic Customs Duty is zero: CESTAT Kolkata

Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)

CESTAT Kolkata held that Social Welfare Surcharge would be nil in case where the aggregate of customs duties is zero. Thus, Social Welfare Surcharge not payable when Basic Customs Duty payable is zero.

Facts-

The Appellant is engaged in the business of refining and selling edible oils. The Appellant imports Crude Edible Oil from various countries and carries out refining thereof at its manufacturing facility located at Haldia (West Bengal). During the relevant period, the Appell

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