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of <h1>Finance Act 2010 introduces Clean Energy Cess as excise duty on coal, lignite, peat; empowers rule-making for cess management.</h1> Clause 82 of the Finance Act, 2010 proposes the imposition of a Clean Energy Cess, functioning as an excise duty, on coal, lignite, and peat produced in India. Clause 83 grants the Central Government the authority to establish rules concerning the assessment, collection, and utilization of this cess, as well as other related matters.
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