Exemption to all goods leviable to the Clean Energy Cess from levy of Clean Energy Cess, as is in excess of the amount calculated at ₹ 200 per tonne - No. 1/2015-Clean Energy Cess - Central Excise - Tariff
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Clean Energy Cess exemption limits excess levy, exempting goods from levy above specified per tonne rate. Exempts goods subject to the Clean Energy Cess from levy to the extent the cess exceeds the amount calculable at the rate of Rs. 200 per tonne, capping the effective per tonne cess liability, under powers of the Finance Act, 2010 and the Central Excise Act, 1944; the notification was issued 1 March 2015 and later rescinded by a subsequent notification.
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.
Clean Energy Cess exemption limits excess levy, exempting goods from levy above specified per tonne rate.
Exempts goods subject to the Clean Energy Cess from levy to the extent the cess exceeds the amount calculable at the rate of Rs. 200 per tonne, capping the effective per tonne cess liability, under powers of the Finance Act, 2010 and the Central Excise Act, 1944; the notification was issued 1 March 2015 and later rescinded by a subsequent notification.
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