Clean energy cess exemption for tribal customary extraction: goods produced under traditional rights are excluded from the levy. Goods produced or extracted by local tribals in the State of Meghalaya under their traditional and customary rights, without any license or lease required under existing law, are exempt from the clean energy cess leviable under section 83 of the Finance Act, 2010, the Central Government having exercised its powers under that Act read with section 5A of the Central Excise Act, 1944 in the public interest.
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 for tribal customary extraction: goods produced under traditional rights are excluded from the levy.
Goods produced or extracted by local tribals in the State of Meghalaya under their traditional and customary rights, without any license or lease required under existing law, are exempt from the clean energy cess leviable under section 83 of the Finance Act, 2010, the Central Government having exercised its powers under that Act read with section 5A of the Central Excise Act, 1944 in the public interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
