Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 04/2010-Clean Energy Cess
G.S.R. (E).- In exercise of the powers conferred by section 83 of the Finance
Act, 2010 (14 of 2010) read with section 5A of the Central Excise Act, 1944 ( 1
of 1944), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts all goods falling under Central Excise
Tariff headings 2701, 2702, 2703 of the First Schedule to the Central Excise
Tariff Act,1985 (5 of 1986), other than raw coal, raw lignite and raw peat ,
from the clean energy cess leviable under section 83 of said Finance Act :
Provided that the said exemption shall be applicable subject to the condition
that applicable clean energy cess has been paid at the stage of raw coal, raw
lignite or raw peat from which the said goods are produced or manufactured.
(K.S.V.V. Prasad)
Under Secretary to the Government of India
[F. No. 354/ 72 /2010-TRU]