Clean Environment Cess established as an excise duty on specified goods to finance and promote clean environment initiatives. Clean Environment Cess imposes an excise duty on goods specified in the Tenth Schedule to finance and promote clean environment and energy initiatives and related research; proceeds are first credited to the Consolidated Fund of India and may be utilised only after parliamentary appropriation. The cess is additional to other duties, is a Union levy not distributable to States, and the Central Government may prescribe rules for assessment, collection and utilisation and apply provisions of the Central Excise Act, 1944 with necessary modifications.