New Delhi, the 8th September, 2010

Notification No. 07/2010-Clean Energy Cess

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 to amend the Clean Energy Cess Rules, 2010,  namely:-

1.   (1) These rules may be called the Clean Energy Cess (Amendment) Rules, 2010.

(2) They shall come into force on the date of their publication in the Official Gazette.

2.    In the Clean Energy Cess Rules, 2010,-

(a) in rule 11,-

(i)  For the words, figures and letters “not later than 10th day of the month in which the payment has been” the words, figures and letters  “not later than 10th day of the second month, following the month in which removals were”  shall be substituted;

(ii)after the proviso, the following illustration shall be inserted, namely:-

Illustration.? Return for the month of July 2010 shall be due by the 10th of September, 2010.”

(b)  for Form-I, the following Form-I shall be substituted, namely:-


Monthly Return for Removal of specified goods

(See rule 11)

M     M           Y     Y     Y      Y

Return for Specified Goods for the Month

I. (1) Registration Number :

(2) Name of the Producer  :

(3) Full Address            :

II. Details of Specified Goods removed and Cess payable

of the
mine along with address
Description of
specified goods
of specified goods removed during
(in MT)
Rate of cess per tonne
(Rs. per tonne)
Notifi-cation availed
in  notification
Total cess payable as per billing


(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

(This part is to be repeated for each CETSH and for each mine, in case a producer has obtained centralized registration)

III. Details of payment:

Total  Cess paid


Amount of Cess  adjusted during the month under Rule 6(3) Source document Cess Code Challan No.


(1) (2) (3) (4) (5) (6)

(Total Cess paid should include Cess payment made during the month through challan as well as excess payment adjusted from earlier month(s).)

IV. Details of other Payments:

Payments Amount paid in cash(Rs.) Challan No.

(CIN )

Source document
No. Date
Arrears of CESS  under rule 6
Other arrears
Interest payment under rule 6(4)
Other interest payments
*Miscellaneous  payments

(*Miscellaneous payments include penalty, pre-deposit, redemption fine.)

V. (a)    I hereby declare that the information given in this return is true, correct and complete in every respect and that I am authorized to sign on behalf of the assessee.

(b)    During the month a total amount of  Rs._____ was deposited vide TR-6 Challan (copies enclosed).

(c)    During the month, invoices bearing S. No.____to ____were issued. (Mine-wise)

(Name and Signature of the Assessee or Authorised signatory)


Date :



Return of Specified Goods
Return of Specified Goods

(Name and Signature of the Range Officer with Official Seal)


1. In case where a producer has obtained a centralized registration under Rule 3 of Clean Energy Cess Rules 2010 he should provide information in respect of table No. II and V (c) in respect of each Mine separately.

2. In case more than one item is produced, additional row may be inserted in each table.

3.   8-Digit CETHS No. may be indicated without any decimal point.

4. The details of the challans for duty payment should be mentioned in Table II. Separate challans should be used for pre-deposit of duty for the purpose of appellate remedy.

5.  In the sixth column of Table at serial number IV specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.”

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

(K.S.V.V. Prasad)

Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section(i), dated 22nd June, 2010 vide notification No. 6/2010-Clean Energy Cess, dated the 22nd June, 2010  [G.S.R. 548(E), dated the 22nd June, 2010 ]

Click here for pdf version of Form – I (Monthly Return for Removal of specified goods)

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