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of <h1>Clean Environment Cess under Chapter VII of Finance Act 2010 funds eco-friendly projects, applied as excise duty.</h1> The Clean Environment Cess, established under Chapter VII of the Finance Act, 2010, applies across India and is levied as an excise duty on goods specified in the Tenth Schedule. Its purpose is to finance and promote clean environment and energy initiatives, and fund related research. The cess proceeds are credited to the Consolidated Fund of India and utilized by the Central Government as appropriated by Parliament. This cess is additional to other duties on the specified goods and is not distributed among states. Relevant provisions of the Central Excise Act, 1944, may apply to its administration.
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