Clean Environment Cess renamed and standardized per tonne rate prescribed by Finance Act amendment for applicable headings. The Finance Act, 2016 amends the Finance Act, 2010 by substituting the words 'Clean Energy Cess' with 'Clean Environment Cess' wherever they occur, and by replacing the entry in column (4) of the Tenth Schedule against all headings with the entry 'Rs.400 per tonne'.
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Provisions expressly mentioned in the judgment/order text.
Clean Environment Cess renamed and standardized per tonne rate prescribed by Finance Act amendment for applicable headings.
The Finance Act, 2016 amends the Finance Act, 2010 by substituting the words "Clean Energy Cess" with "Clean Environment Cess" wherever they occur, and by replacing the entry in column (4) of the Tenth Schedule against all headings with the entry "Rs.400 per tonne".
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