Seeks to exempt specified goods from the whole of levy of Social Welfare Surcharge

Last updated: 01 February 2018

Notice Date : 02 February 2018

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] ]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.11/2018-Customs

New Delhi, the 2nd February, 2018.

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 clause 108 of the Finance Bill, 2018 (4 of 2018), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the Social Welfare Surcharge leviable thereon under the said clause of the Finance Bill:

Provided that in case of goods specified at Sl. Nos. 7, 8 and 52 of the said Table, the exemption under this notification shall be subject to condition, if any, specified under the respective exemption notifications mentioned therein.

Please refer to the attached file for details