Social Welfare Surcharge will be NIL when Basic Customs Duty is NIL

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”. Facts- The Appellant is engaged in the business of refining and selling edible oils. For the said purpose, 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 period April 2020 to September 2020, the Appellant filed 160 Bills of Entry for the impor...