Clean Energy Cess Rules,
2010
NOTIFICATION NO
06/2010-Clean Energy Cess
Dated : June 22, 2010
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 5 th 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 5 th 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 10 th 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.
F. No. 354/72/2010-TRU
(K.S.V.V. Prasad)
Under Secretary to the Government of India