Clean energy cess: definitions set scope, taxable goods, producers and triggering removal for cess application. Defines operative terms for the Clean Energy Cess: the cess charged under the Act applies to specified goods (raw coal, raw lignite, raw peat); "producer" ... Summary
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Clean energy cess: definitions set scope, taxable goods, producers and triggering removal for cess application.
Defines operative terms for the Clean Energy Cess: the cess charged under the Act applies to specified goods (raw coal, raw lignite, raw peat); "producer" includes persons producing those goods, including owners or agents under the Mines Act; and "removal"-despatch from a mine or for captive consumption within the mine for uses other than raising the goods-constitutes the triggering movement. Institutional terms such as the Board and Central Excise Officer are given their statutory meanings to frame administration.
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