Levy of Clean Energy Cess - regarding

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..... Budget for 2010-11, Finance Minister had announced the imposition of Clean Energy Cess as a duty of excise on coal, lignite and peat. This cess is to come into force on a date to be notified by the Central Government after the enactment of the Finance Bill, 2010 . In pursuance of the enactment of the Bill on 08.05.2010, it has been decided to notify 1st July, 2010 as the appointed date for coming into force of the provisions of Chapter VII ( Section 83 and 84 ) of the Finance Act, 2010 . Notification No. 1/2010-CEC (Clean Energy Cess) dated 22.06.2010 has been issued for this purpose. 2. The Tenth Schedule to the Finance Act, 2010 prescribes a statutory rate of cess of Rs.100 per tonne for all three categories, namely, coal, li .....

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..... tisfy the condition regarding payment of appropriate cess at the raw stage, Clean Energy Cess would apply to all forms of imported coal including washed coal. 5. In the State of Meghalaya, coal is mined under traditional and customary rights vested on the local tribes. The mines operated by these tribes are not subjected to the provisions of laws that regulate the operation of coal mines. As such, full exemption from Clean Energy Cess is being provided to coal produced in the State of Meghalaya under such rights ( Notification No. 5/2010-CEC dated 22.06.2010 refers ). 6. Section 83 of the Finance Act, 2010 provides that the Central Government may by notification in the official gazette declare that any of the provisions of Central .....

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..... ting or billing is done. With the introduction of ACES, the registration of Central Excise assessees is being undertaken exclusively in the electronic mode. Besides, the registration number generated electronically is required for making electronic payments of duty. In order to harmonise the processes in respect of Clean Energy Cess with Central Excise it has been decided that the application form for registration of Central Excise assessees would itself be used for the registration of assessees liable to pay Clean Energy Cess with the modification that the word "factory" would be read as "mine" in this case. (ii) Cess would be payable on quantity removed during a month on self assessment basis. (iii) The due date for payment has been .....

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