Redefining law on exemptions

The Customs department so made the software in its Electronic Data Intercharge system that when exemption from BCD was claimed by presenting such scrip, the system automatically allowed it by a debit

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarificatory circular that Social Welfare Surcharge (SWS) cannot be debited to the duty credit scrips issued under the Merchandise Exports from India Scheme (MEIS) or Services Exports from India Scheme (SEIS). SWS must be paid in cash, says CBIC.  

MEIS and SEIS allow exemption of basic customs duties (BCD) and specified Additional Duties of Customs (ADC) but not the exemption of SWS.  One condition for the exemption is that the amount of duties must be debited to the duty credit scrip issued under these schemes. However, the Customs department