Excise duty on coal established under the Coal Mines Act, applying to coking and non coking coal as a statutory levy. The Central Government, under Section 6(1) of the Coal Mines (Conservation and Development) Act, 1974, by notification S.O.727 (E) effective 26 June 2003, prescribes a statutory cess/excise duty to be levied on coal and identifies applicability to coking and non coking coal with the rate specified in the Table to the notification.