https://www.taxtmi.com/forum/issue?id=2201 Whether education cess and higher education cess may be levied on the Clean Energy Cess charged on imported coal depends on the statutory characterisation of the clean energy charge as a duty of excise and on contemporaneous notifications that exempt goods subject to the clean energy charge from education cess and higher education cess, producing a direct tension between excise-based calculation rules and exemption orders. en-us Tue, 07 Sep 2010 09:41:48 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2201 Whether education cess and higher education cess may be levied on the Clean Energy Cess charged on imported coal depends on the statutory characterisation of the clean energy charge as a duty of excise and on contemporaneous notifications that exempt goods subject to the clean energy charge from education cess and higher education cess, producing a direct tension between excise-based calculation rules and exemption orders. Discussion-Forum Customs Tue, 07 Sep 2010 09:41:48 +0530 https://www.taxtmi.com/forum/issue?id=2201