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        F. Acts / Amendment Acts

        Notes - Notes on clauses - Clean Energy Cess

        Finance Act, 2010
        Statements - Notes - Memorandum

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        Clean Energy Cess imposes excise on coal, lignite and peat and authorises rules for assessment and utilisation. Clause 82 levies the Clean Energy Cess as an excise duty on coal, lignite and peat produced in India. Clause 83 empowers rulemaking to prescribe the manner of assessment, collection and utilisation of the cess and to address any other matter relating to its administration.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Clean Energy Cess imposes excise on coal, lignite and peat and authorises rules for assessment and utilisation.

                                Clause 82 levies the Clean Energy Cess as an excise duty on coal, lignite and peat produced in India. Clause 83 empowers rulemaking to prescribe the manner of assessment, collection and utilisation of the cess and to address any other matter relating to its administration.


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