Clean Environment Cess

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..... ) There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the 2 [Clean Environment Cess ], as duty of excise, on goods specified in the Tenth Schedule, being goods produced in India, at the rates set forth in the said Schedule 1 [for the purposes of financing and promoting clean environment and energy initiatives, funding research in the ar .....

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..... ection, utilization and any other matter relating to cess shall be such as may be prescribed by rules. (7) The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the Central Excise Act, 1944[1 of 1944.], relating to levy of and exemption from duty of excise, refund, offences and penalties, confiscation and procedure relating to offences and ap .....

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