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        Central Excise

        Rule 5 - Assessment of cess

        Clean Energy Cess Rules, 2010
        Chapter II

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        Assessment of cess: producer must self-assess and pay cess on specified goods under clean energy rules. The Clean Energy Cess Rules, 2010 assign assessment responsibility to the producer: the producer shall himself assess the cess payable on specified goods, placing primary obligation for calculation and remittance of the cess on the producer within the Central Excise collection framework.
                          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.

                              Assessment of cess: producer must self-assess and pay cess on specified goods under clean energy rules.

                              The Clean Energy Cess Rules, 2010 assign assessment responsibility to the producer: the producer shall himself assess the cess payable on specified goods, placing primary obligation for calculation and remittance of the cess on the producer within the Central Excise collection framework.


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