{"id":336786,"date":"2024-12-07T13:00:09","date_gmt":"2024-12-07T07:30:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=336786"},"modified":"2024-12-11T14:15:16","modified_gmt":"2024-12-11T08:45:16","slug":"no-social-welfare-surcharge-payable-on-custom-duty-exempted-under-meis-scheme-orissa-hc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/07\/no-social-welfare-surcharge-payable-on-custom-duty-exempted-under-meis-scheme-orissa-hc\/","title":{"rendered":"No social welfare surcharge payable on custom duty exempted under MEIS Scheme: Orissa HC"},"content":{"rendered":"
\n

Orissa High Court:<\/span> In a civil writ petition challenging the requirement to pay social welfare surcharge (‘SWS’) on customs duty for import of petroleum coke which is exempted under scrip issued under the Merchandise Exports from India Scheme (MEIS), the Division Bench of Arindam Sinha and MS Sahoo, JJ. allowed the petition holding that SWS which is leviable on customs duty will be zero where a trader is exempted from paying customs duty under the MEIS. The Court directed that the petitioner was entitled to and gets declaration that it is not required to pay SWS calculated on customs duty, exempted under scrip held by it.<\/p>\n

The petitioner imports petroleum coke, which is required in the manufacture of cement. Not being an exporter, it purchased duty credit scrip issued under the MEIS. In importing the goods, it is thereby exempted from the whole of the customs duty leviable thereon. The said scrip was issued in exercise of powers conferred under Section 25(1)<\/a> of Customs Act, 1962<\/a>. To import said goods, the petitioner used the scrip, however, he faced difficulties due to additional levy of SWS under Section 110<\/a> of the Finance Act, 2018<\/a>.<\/p>\n

The Court noted that the petitioner was not claiming exemption from SWS, but based his challenge on the contention that where the charge is on amount of customs duty paid and such duty is exempt, the charge being a percentage of duty paid, must be zero. The Court noted that the petitioner submitted that when no duty was paid so there cannot be a percentage of it, to result in any sum payable as SWS. The Court perused Section 110<\/a> of Finance Act<\/a>, wherein, sub-sections (1) and (3) provide as follows:<\/p>\n

(1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes of the Union, a duty of Customs, to be called a Social Welfare Surcharge, on the goods specified in the First Schedule to the Customs Tariff Act, 1975<\/a> (hereinafter referred to as the Customs Tariff Act), being the goods imported into India, to fulfil the commitment of the Government to provide and finance education, health and social security.<\/p>\n<\/li>\n

(3) The Social Welfare Surcharge levied under sub-section (1), shall be calculated at the rate of ten per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue) under section 12<\/a> of the Customs Act, 1962<\/a> and any sum chargeable on the goods specified in sub-section (1) under any other law for the time being in force, as an addition to, and in the same manner as, a duty of customs, but not including— (a) the safeguard duty referred to in sections 8B<\/a> and 8C<\/a> of the Customs Tariff Act<\/a>; (b) the countervailing duty referred to in section 9<\/a> of the Customs Tariff Act<\/a>; (c) the anti-dumping duty referred to in section 9A<\/a> of the Customs Tariff Act<\/a>; (d) the Social Welfare Surcharge on imported goods levied under sub-section (1).<\/p>\n<\/ol>\n

The Court disagreed with the view taken by the Division Bench of the Madras High Court in Gemini Edibles & Fats India (P) Ltd. v. Union of India, 2024 SCC OnLine Mad 4581<\/a><\/span> wherein it was viewed that MEIS\/SEIS scrips is one of the modes of discharging the duty obligation under the Customs Act.<\/span> The Court held that upon a person obtaining exemption, he cannot be said to be discharging liability to pay duty<\/span>. The Court clarified that charging provision by sub-section (3) under Section 110 is a percentage of customs duty paid, as collected by the Central Government. The Court added that debits in the scrip are for the purpose of measuring of quantum of exemption utilized under it.<\/p>\n

[Dalmia Cement (Bharat) Limited v. Union of India, 2024 SCC OnLine Ori 2664<\/a>, decided on: 20-11-2024<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Upon a person obtaining exemption, he cannot be said to be discharging liability to pay duty. The Court clarified that charging provision under Section 110(3) of Finance Act, 2018 is a percentage of customs duty paid, as collected by the Central Government. The duty paid being zero, collection is zero and the percentage of it must also be zero.<\/p>\n","protected":false},"author":67517,"featured_media":315154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[30024,76084,20601,67401,67402,76083,76082,37146,65324],"class_list":["post-336786","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-customs-duty","tag-dalmia-cement","tag-finance-act","tag-justice-arindam-sinha","tag-justice-ms-sahoo","tag-meis","tag-merchandise-export-india-scheme","tag-orissa-high-court","tag-social-welfare-surcharge"],"yoast_head":"\nNo social welfare surcharge payable on custom duty exempted under MEIS Scheme: Orissa HC<\/title>\n<meta name=\"description\" content=\"No social welfare surcharge payable on custom duty at zero which is 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Electronic Duty Credit Ledger Regulations, 2021 on September 23, 2021. Key features of the regulations are: Issuance of duty credit in the scroll \u2013 Any bill of export under section 50 of the Customs Act, 1962 on or after\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":239010,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/11\/cestat-%e2%94%82-goods-under-sfis-scheme-dutiable-and-not-exempted-goods-provisions-of-r-6-3-of-ccr-2004-not-applicable-tribunal-allows-appeal-removing-demand-of-interest-and-penalty\/","url_meta":{"origin":336786,"position":4},"title":"CESTAT | Goods under SFIS Scheme dutiable and not exempted goods, provisions of R. 6 (3) of CCR, 2004 not applicable; Tribunal allows appeal removing demand of interest and penalty","author":"Editor","date":"November 11, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member), allowed an appeal which was filed to decide over the issue that whether the provisions of Rule 6 (3) of CCR, 2004 were applicable to the facts of this case or not. The appellant is engaged in the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":364362,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/20\/latest-cases-on-gst-goods-services-tax-gstr\/","url_meta":{"origin":336786,"position":5},"title":"Cases Reported in GSTR| Latest Cases on Goods & Services Tax Reports","author":"Shikha","date":"October 20, 2025","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Services Tax Reports (GSTR) Volume on Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal, Foreign trade, export, import and investment and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/336786","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67517"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=336786"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/336786\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/315154"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=336786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=336786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=336786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}