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Education Cess Exemption Only Applies to Clean Energy Cess, Not Central Excise Duty on Coal (Finance Act, 2010.

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....Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the Finance Act, 2010, but will not be applicable with respect to Central Excise duty levied on coal w.e.f 01.03.2011 - AT....