Case Law Details
Case Name : Emami Agrotech Ltd Vs Commr. of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76086 of 2021
Date of Judgement/Order : 22/09/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Emami Agrotech Ltd Vs Commr. of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that when the Basic Customs Duty (BCD) is “Nil”, Social Welfare Surcharge (SWS), being computed at the rate of 10% of BCD, will also be “Nil”.
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