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Central Excise Notification No. 04/2010
July, 02nd 2010

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.

[F. No. 354/ 72 /2010-TRU]

(K.S.V.V. Prasad)

Under Secretary to the Government of India

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