Notes on clauses
Clean Energy Cess
Clause 82 of the Bill seeks to levy a cess to be called the Clean Energy Cess as duty of excise for the purposes of the Union on coal, lignite and peat produced in India.
Clause 83 of the Bill seeks to empower the Central Government to make rules to provide for manner of assessment, collection and utilisation of the cess and also in respect of any other matter relating to cess.
