clean energy cess

[mahadevan sankaran]

Chennai Port Customs levies Education cess and Higher Education cess on Clean Energy cess on import coal,which works out to Rs 51.50 per MT. Please clarify as to whether such levy of education and higher education cess on another cess,namely,Clean Energy Cess is correct? Mahadevan

AI Summary

Debate Over Education and Higher Education Cess on Clean Energy Cess for Imported Coal: Conflicting Interpretations Arise A query was raised regarding the legality of levying Education Cess and Higher Education Cess on the Clean Energy Cess for imported coal at Chennai Port Customs. A response cited Section 83 of the Finance Act, 2010, indicating that the Clean Energy Cess is treated as a duty of excise, justifying the additional cesses. However, a counterpoint referenced notifications 28/2010-CE and 29/2010-CE, which exempt goods subject to the Clean Energy Cess from these additional cesses. The discussion reflects differing interpretations of the applicable tax regulations.