https://www.taxtmi.com/circulars?id=55358 A Clean Energy Cess is levied as an excise duty on coal, lignite and peat at a prescribed rate payable in cash and not via CENVAT credit; it applies to gross quantity raised and dispatched from mines, with downstream goods exempt where cess was paid at the raw stage. The levy also applies to all imported coal. Rules borrow Central Excise machinery for collection and set obligations including registration, monthly self-assessment payment, specified payment due dates, a monthly return, limited documentary requirements and a general penalty for contraventions. en-us Thu, 05 Aug 2010 00:00:00 +0530 Mon, 19 Dec 2016 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55358 A Clean Energy Cess is levied as an excise duty on coal, lignite and peat at a prescribed rate payable in cash and not via CENVAT credit; it applies to gross quantity raised and dispatched from mines, with downstream goods exempt where cess was paid at the raw stage. The levy also applies to all imported coal. Rules borrow Central Excise machinery for collection and set obligations including registration, monthly self-assessment payment, specified payment due dates, a monthly return, limited documentary requirements and a general penalty for contraventions. Circulars Customs Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55358