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![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] 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]](https://www.taxscan.in/wp-content/uploads/2023/10/EC-SWS-CESTAT-EC-and-SWS-are-in-nature-of-surcharge-CESTAT-non-levy-of-education-cess-applies-to-SWS-on-goods-taxscan.jpg)
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]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Educational Cess (EC) and Social Welfare Surcharge (SWS)...