SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 01 /2010-Clean Energy Cess
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of the section 83 ofthe Finance Act, 2010 (14 of 2010), the Central Government hereby appoints the 1st day of July,
2010, as the date on which the provisions of Chapter VII of the said Act shall come into force.
G.S.R. (E).- In exercise of the powers conferred by sub- section (7) of section 83 of the
Finance Act, 2010 (14 of 2010), the Central Government hereby declares that the following
provisions of the Central Excise Act, 1944 ( 1 of 1944) relating to the matters specified therein,
shall be applicable in regard to like matters in respect of cess imposed under section 83 of the
said Finance Act, namely :-
Sections 5A, 6, 9, 9A, 9AA, 9C, 9D, 9E, 11, 11A, 11AA, 11AB, 11AC, 11B, 11BB, 11C,
11D, 11DD, 11DDA, 12A, 12B, 12C and 12D; Chapters III, VI, VIA and VIB.
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 leviable to the Clean Energy Cess under section 83 of the said Finance Act , from so
much of the cess leviable thereon under the Tenth Schedule to the said Finance Act, 2010 as is
in excess of the amount calculated at the rate of Rs 50 per tonne.
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.
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.
G.S.R. (E).- In exercise of the powers conferred by Section 84 of the Finance Act, 2010
(14 of 2010), the Central Government hereby makes the following rules, namely:-
Chapter 1
PRELIMINARY
1. Short title, extent and commencement.- (1) These rules may be called the Clean
Energy Cess Rules, 2010.
(2) They extend to the whole of India.
(3) They shall come into force on the 1st day of July, 2010.
2. Definitions. - In these rules, unless the context otherwise requires, –
(a) "Act" means the Finance Act, 2010 (14 of 2010);
(b) “Board” means the Central Board of Excise and Customs constituted under the Central
Boards of Revenue Act, 1963 (54 of 1963);
(c) “cess” means the Clean Energy Cess levied under section 83 of the Act;
(d) “Central Excise Officer” shall have the meaning assigned to it in the Central Excise
Act, 1944(1 of 1944);
(e) “mine” shall have the meaning assigned to it under Mines Act,1952 (32 of 1952);
(f) “producer” means any person engaged in the production of specified goods and includes a
owner or agent as defined under section 2 of the Mines Act, 1952 (32 of 1952);
(g) “removal” means despatch of specified goods from a mine and shall include despatch of
such goods for captive consumption within that mine for any purpose other than for raising of
such goods;
(h) “specified goods “ means raw coal, raw lignite and raw peat.
Chapter 2
COLLECTION AND ASSESSMENT OF CESS
3. Registration.− Every producer who is liable to pay cess shall get registered
immediately with the jurisdictional Central Excise Officer but not later than a period of thirty
days from the date of commencement of these rules by making an application to the
jurisdictional Central Excise Officer :
Provided that where a producer commences production of the specified goods at any time
after the commencement of these rules, such producer shall obtain registration within thirty days
from the commencement of such production ;
Provided further that where a producer has a centralized billing or accounting system in
respect of such specified goods produced at different mines, he may, instead, opt for registering
only the premises or office from where such centralized billing or accounting is done.
4. Cess payable on removal.− Every producer shall pay the cess leviable on the removal of
the specified goods in the manner provided in rule 6.
5. Assessment of cess.− The producer shall himself assess the cess payable on the specified
goods.
6. Manner of payment.− (1) Cess on the specified goods removed from the mine during a
month shall be paid by the 5th of the second month, following the month in which the removals
were made:
Illustration.− Cess payable on specified goods removed from the factory for the month of July,
2010 shall be paid by the 5th of September, 2010.
(2) A producer who has opted for centralized registration in respect of its mines located at
different places under rule 3, shall discharge the cess liability in respect of the aggregate removal
of specified goods from all such mines effected during a month by the stipulated period
specified in sub-rule (1)
(3) Where a producer has paid to the credit of the Central Government any amount in excess
of the amount required to be paid towards cess liability for a month, such producer may adjust
such excess amount paid by him against the cess liability for the next month:
Provided that the adjustment of excess amount paid under sub-rule (2) shall be subject to
the condition that such excess amount paid is on account of reasons not involving interpretation
of law, taxability, or applicability of any exemption notification;
Provided further that the producer may, instead, file a refund claim for any excess amount
of cess paid if such producer fails to adjust the excess amount against the cess liability for the
next month.
(4) Where any producer fails to pay the cess by the due date, he shall be liable to pay the
outstanding amount along with interest at the rate specified by the Central Government under
section 11AB of the Central Excise, 1944 (1 of 1944) on the outstanding amount for the period
starting from the first day after the due date till the date of the actual payment of the outstanding
amount.
(5) Where any producer defaults in payment beyond thirty days from the due date as
specified in rule 6, such specified goods shall be deemed to have been cleared without payment
of cess and the consequences and penalties under these rules and provisions of the Central Excise
Act, 1944 (1 of 1944) as have been made applicable, shall follow in addition to payment of
interest under sub-rule (4).
(6) The provisions of section 11 of the Central Excise Act , 1944 (1 of 1944) shall be
applicable for recovery of the cess as assessed under rule 5 and the interest under sub-rule (4) in
the same manner as they are applicable for recovery of any sums payable to the Central
Government.
Explanation.− For the purposes of this rule, -
(i) Cess liability shall be deemed to be discharged only if the amount payable is credited
to the account of the Central Government by the specified date;
(ii) Where the registered person deposits cess by cheque, the date of presentation of the
cheque in the bank designated by the Board for this purpose shall be deemed to be the
date on which the cess has been paid subject to realization of the cheque.
7. Maintenance of records.- (1) Every producer shall maintain accounts showing the
quantity of specified goods actually removed during a month, particulars to whom these were
removed, the amount of cess payable during a month and the total amount of cess paid:
Provided that where a producer has opted for centralized registration under rule 3, such
producer shall maintain mine wise details mentioned in the sub-rule (1).
(2) The amount of cess payable on any removals shall be rounded off to the nearest rupee and
the actual weight of a consignment shall be rounded off to the nearest tonne.
8. Access to registered premises or mine.- (1) An officer empowered by the
Commissioner in this behalf shall have access to any mine or premises registered under these
rules for the purpose of carrying out any scrutiny, verification and checks as may be considered
necessary to safeguard the interest of revenue.
(2) Every producer shall furnish to the officer empowered under sub-rule (1) ,-
(i) all records prepared and maintained for accounting of transactions in regard to
production, storage or removal of specified goods; and
(ii) financial records and statements including cost audit reports etc.
9. Goods to be removed under proper documents.- (1) No specified goods leviable to
cess shall be removed from a mine except under cover of a document indicating the quantity of
specified goods and the name and address of the consignee.
10. Cess shall be shown separately in the invoice or bill.- Cess shall be shown separately
by the producer in the bill or invoice raised in respect of specified goods.
11. Filing of return.- Every producer shall submit to the Jurisdictional Central Excise
Officer, a return in Form - I showing the quantities of specified goods removed during the
month in respect of which the payment has been made, the amount paid under rule 6 and other
particulars specified in that form enclosing the evidence of payment of cess not later than 10th
day of the month in which the payment has been made:
Provided that in the case of a producer who has obtained centralized registration under
rule 3 , the return in Form- I shall contain mine-wise information.
12. General penalty.- Whoever contravenes any of the provisions of these rules shall be liable
to pay a penalty which may extend to ten thousand rupees and confiscation of the goods in
question in respect of which the contravention is made, if no penalty is provided elsewhere.
