EC and SWS are in nature of surcharge: CESTAT non-levy of education cess applies to SWS on goods imported against MEIS/SEIS Schemes [Read Order]

By Antony Berli - On October 22, 2023 8:00 am - 2 mins read
EC - SWS - CESTAT - EC and SWS are in nature of surcharge - CESTAT non-levy of education cess applies to SWS on goods - taxscan

The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Educational Cess (EC) and Social Welfare Surcharge (SWS) were in the nature of surcharge and non-levying of Educational Cess applies to Social Welfare Surcharge on imported goods, allowing the appeal by Enami Agrotech Ltd (the Appellant) against Commissioner of Customs (Port)….

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