Compensation cess amendment inserts nil cess entries for coal washery rejects and fuel cell motor vehicles, creating specific cess carve-outs. Amendment to the compensation cess schedule inserts two nil cess entries: coal rejects supplied by a coal washery where compensation cess has been paid and input tax credit has not been availed, and fuel cell motor vehicles; both entries are added to the Schedule and the notification specifies the date of coming into force.