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.
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: 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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