Clean energy cess exemption for specified fuel goods where applicable cess was paid at the raw coal, lignite or peat stage Goods under Central Excise Tariff headings 2701-2703 are exempted from the clean energy cess except raw coal, raw lignite and raw peat; the exemption applies only if the applicable cess has been paid at the stage of the raw coal, raw lignite or raw peat from which those goods are produced.