Budget 2023 : CBIC revise/provide Social Welfare Surcharge (SWS) exemption(s) on specified goods

Last updated: 01 February 2023

Notice Date : 01 February 2023

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 04/2023-Customs

Dated: 1^stFebruary, 2023

G.S.R. …… (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) No. 11/2018-Customs, dated the 2nd February, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 114(E), dated the 2^ndFebruary, 2018, namely :-

In the said notification, –

(I) in the proviso, for the word and figure “and 52”, the figures and word “52, 54, 55, 56 and 59” shall be substituted;

(II) in the TABLE, –

(1) against Sl. No. 1, in column (2),-

(i) for the figures “0802 99 00”, the figures, brackets and words “0802 99 00 (other than Pecan nuts)” shall be substituted;

(ii) after the figures “6802 92 00”, the figures “7106, 7108, 7117, 8712 00 10” shall be inserted;

(2) after Sl. No. 53 and entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

(1)	(2)
“54.	All goods falling under heading 7110, under column (3), other than – (A) Rhodium; (B) goods covered under S. No. 415A and item(a) in column (3) against S. No. 415 of the Table appended to the notification No. 50/2017-Customs, dated the 30^th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30^th June, 2017.
55.	All goods falling under heading 7113, other than the goods covered under S. Nos. 356, 357 and 364C of the Table appended to the notification No. 50/20 17- Customs, dated the 30^th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30^th June, 2017.
56.	All goods falling under heading 7114, other than the goods covered under S. Nos. 356 and 357 of the Table appended to the notification No. 50/2017-Customs,dated the 30^th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30^th June, 2017.
57.	All goods falling under heading 8703 covered under- (i) column (3), sub-item (b) of item (1) of S. No. 526; (ii) column (3), sub-item (b) of item (2) of S. No. 526; (iii) column (3), sub-item (b) of item (1) of S. No. 526A; (iv) column (3), sub-item (b) of item (2) of S. No. 526A; of the Table appended to the notification No. 50/2017-Customs dated the 30^thJune, 2017, published in the Gazette of India vide no G.S.R. 785(E) dated the 30^thJune, 2017.
58.	All goods covered under S. No. 543Aof the Table appended to the notification No. 50/2017-Customs dated the 30^thJune, 2017, published in the Gazette of India vide no G.S.R. 785(E) dated the 30^thJune, 2017.
59.	All goods falling under heading 9503 other than the goods covered under S. No. 591 of the Table appended to the Notification No. 50/2017-Customs dated the 30^thJune, 2017, published in the Gazette of India vide no G.S.R. 785(E) dated the 30^thJune, 2017.”.

2. This notification shall come into effect on the 2^ndday of February, 2023.

[F. No. 334/03/2023-TRU]

(Vikram Vijay Wanere)

Under Secretary to the Government of India

Note: – The principal notification No. 11/2018-Customs, dated the 2^ndFebruary, 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 2^ndFebruary, 2018 and last amended vide notification No. 24/2022-Customs, dated the 30^th April, 2022 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 327(E), dated the 30^th April, 2022.