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<h1>Finance Bill 2016: Clause 232 Renames 'Clean Energy Cess' to 'Clean Environment Cess,' Increases Coal Cess to 400/Tonne.</h1> Clause 232 of the Finance Bill, 2016, proposes amendments to the Finance Act, 2010. It replaces the term 'Clean Energy Cess' with 'Clean Environment Cess' in Chapter VII and any other applicable laws. Additionally, it amends the Tenth Schedule to increase the cess rate on coal, lignite, and peat from 300 per tonne to 400 per tonne.