https://www.taxtmi.com/caselaws?id=331728 Clean Energy Cess was treated as a distinct levy under the Finance Act, 2010, and the references in the Tenth Schedule to the Central Excise framework were limited to classification and procedure. The exemption notifications issued in 2010 were therefore construed in the context of the levy then in existence and could not be extended to a later, separate incidence of Education Cess and Secondary and Higher Education Cess on basic excise duty on coal introduced from 01.03.2011. The stated position is that the 2010 notifications covered only the cesses on Clean Energy Cess, not the cesses on basic excise duty on coal. en-us Tue, 26 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331728 Clean Energy Cess was treated as a distinct levy under the Finance Act, 2010, and the references in the Tenth Schedule to the Central Excise framework were limited to classification and procedure. The exemption notifications issued in 2010 were therefore construed in the context of the levy then in existence and could not be extended to a later, separate incidence of Education Cess and Secondary and Higher Education Cess on basic excise duty on coal introduced from 01.03.2011. The stated position is that the 2010 notifications covered only the cesses on Clean Energy Cess, not the cesses on basic excise duty on coal. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331728