https://www.taxtmi.com/article/detailed?id=721 A statutory Clean Energy Cess is imposed as an excise duty on coal, lignite and peat (including imports) at rates in the Tenth Schedule to finance clean energy initiatives and research. Proceeds are first credited to the Consolidated Fund of India and may be spent only after parliamentary appropriation; the cess is additional to other duties. The Central Government may fix commencement, make rules for assessment, collection and utilization, and apply, with modifications, specified provisions of the Central Excise Act, 1944 to the cess; such rules and notifications are subject to parliamentary scrutiny. en-us Tue, 16 Mar 2010 00:00:00 +0530 Tue, 16 Mar 2010 21:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=721 A statutory Clean Energy Cess is imposed as an excise duty on coal, lignite and peat (including imports) at rates in the Tenth Schedule to finance clean energy initiatives and research. Proceeds are first credited to the Consolidated Fund of India and may be spent only after parliamentary appropriation; the cess is additional to other duties. The Central Government may fix commencement, make rules for assessment, collection and utilization, and apply, with modifications, specified provisions of the Central Excise Act, 1944 to the cess; such rules and notifications are subject to parliamentary scrutiny. Articles Central Excise Tue, 16 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=721