TaxTMI 
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TaxTMI 
clean energy cess
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....lean energy cess<br> Query (Issue) Started By: - mahadevan sankaran Dated:- 7-9-2010 Last Reply Date:- 17-11-2010 Customs - Exim - SEZ<br>Got 2 Replies<br>Customs<br>Chennai Port Customs levies Educat....
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....ion cess and Higher Education cess on Clean Energy cess on import coal,which works out to Rs 51.50 per MT. Please clarify as to whether such levy of education and higher education cess on another cess....
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....,namely,Clean Energy Cess is correct? Mahadevan Reply By Surender Gupta: The Reply: Pl. read section 83 of the Finance Act, 2010, which stipulates that "......a cess to be called the Clean Energy Ces....
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....s, as duty of excise....". Therefore the nature of clean energy cess is duty of excise which is levied on specified goods being produced. Whereas Eduction cess which was imposed first time in 2004 vid....
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....e section 93 of the Finance Act (no.2) 2004, stipulated that, Eduction cess shall be calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise b....
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....ut excluding Education Cess on excisable goods). Therefore levy of Education cess and Higher Education Cess on import of coal appears to be correct. Reply By mahadevan sankaran: The Reply: But notific....
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....ation no 28/2010-CE and 29/2010-CE both dated 22-06-10 exempt goods to which clean energy cess applies from education cess and higher education cess respectively.<br> Discussion Forum - Knowledge Shar....
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....ing ....