Section 83 - Clean Environment Cess - Finance Act, 2010

CHAPTER VII 2 [CLEAN ENVIRONMENT CESS] 2 [ Clean Environment Cess ] 83. (1) This Chapter extends to the whole of India. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the 2 [Clean Environment Cess ], as duty of excise, on goods specified in the Tenth Schedule, being goods produced in India, at the rates set forth in the said Schedule 1 [for the purposes of financing and promoting clean environment and energy initiatives, funding research in the area of clean environment or clean energy, or for any other purpose relating thereto]. (4) The proceeds of the cess levied under sub-section (3) shall first be credited to the Consolidated Fund of India and the Central Government may, after due appropriation made by Parliament by law in this behalf, utilise such sums of the money of the cess for the purposes specified in sub-section (3), as it may consider necessary. (5) The cess leviable under sub-section (3) shall be in addition to any cess or duty leviable on the goods specified in the Tenth Schedule under any other law for the time being in force. (6) The cess leviable under sub-section (3) shall be for the purposes of the Union and the proceeds thereof shall not be distributed among the States and the manner of assessment, collection, utilization and any other matter relating to cess shall be such as may be prescribed by rules. (7) The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the Central Excise Act, 1944[1 of 1944.], relating to levy of and exemption from duty of excise, refund, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary, be applicable in respect of cess levied under sub-section (3). -------------------- Notes:- 1. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, for the purposes of financing and promoting clean energy initiatives, funding research in the area of clean energy or for any other purpose relating thereto 2. Substituted vide FINANCE ACT, 2016 , before it was read as, Clean Energy Cess