Excise tariff on coal and related fuels establishes a uniform specific per tonne charge under the tenth schedule. The Tenth Schedule to the Finance Bill, 2010 prescribes specific excise tariff entries for coal and related fuels and declares that the interpretation rules, Chapter and Section Notes, and General Rules for the First Schedule to the Central Excise Tariff Act apply. It lists coal and manufactured solid fuels, lignite (excluding jet) and peat (including peat litter) as tariff items and imposes a specified per tonne excise charge on each item.
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Excise tariff on coal and related fuels establishes a uniform specific per tonne charge under the tenth schedule.
The Tenth Schedule to the Finance Bill, 2010 prescribes specific excise tariff entries for coal and related fuels and declares that the interpretation rules, Chapter and Section Notes, and General Rules for the First Schedule to the Central Excise Tariff Act apply. It lists coal and manufactured solid fuels, lignite (excluding jet) and peat (including peat litter) as tariff items and imposes a specified per tonne excise charge on each item.
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