Clean Energy Cess exemption caps excess levy per tonne, reducing cess liability under the Finance Act framework. Notification limits Clean Energy Cess liability by exempting, under section 83 of the Finance Act, 2010 read with section 5A of the Central Excise Act, 1944, any amount of cess leviable under the Tenth Schedule that exceeds the amount calculated at a capped per tonne rate of fifty rupees.