TaxTMI 
TaxTMI 
clean energy cess
07 Sep 2010 
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Education cess on clean energy cess: statutory excise characterisation conflicts with exemption notifications for imported coal.
Whether education cess and higher education cess may be levied on the Clean Energy Cess charged on imported coal depends on the statutory characterisation of the clean energy charge as a duty of excise and on contemporaneous notifications that exempt goods subject to the clean energy charge from education cess and higher education cess, producing a direct tension between excise-based calculation rules and exemption orders. (AI Summary)
Whether education cess and higher education cess may be levied on the Clean Energy Cess charged on imported coal depends on the statutory characterisation of the clean energy charge as a duty of excise and on contemporaneous notifications that exempt goods subject to the clean energy charge from education cess and higher education cess, producing a direct tension between excise-based calculation rules and exemption orders. (AI Summary)
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