Makes Clean Energy Cess Rules, 2010 - 06/2010 - Central Excise - Non Tariff

Clean Energy Cess: producers must register, self-assess and pay monthly cess with filing and inspection obligations.

The Clean Energy Cess Rules, 2010 levy cess on removal of raw coal, raw lignite and raw peat, require producers to register with the jurisdictional Central Excise Officer within thirty days, self-assess monthly cess, show cess separately on invoices, and pay by the fifth day of the second month after removal. Producers must keep detailed accounts and file Form I monthly with payment evidence; officers may inspect premises and records. Late payment attracts interest, defaults beyond thirty days deem goods cleared without payment, and contraventions invite penalties and confiscation with recovery under Central Excise law.