Summary of Central Excise Notifications 25/2010, 28/2010 , 29/ 2010 and Clean Energy Cess Notifications

1. Exemption from Cess {Notification No. 28/2010-Central Excise and 29/2010-Central Excise dated June 22, 2010.}

Central Government has exempted goods subjected  to Clean Energy Cess from levy of Education Cess and Secondary and Higher Secondary Education Cess.

2. Inclusion of certain products as capital goods {Notification No. 25/2010-Central Excise (N.T.) dated June 22, 2010.}

Dumpers or Tippers registered in the name of Output service provider providing Site formation and Mining Services have been included within the definition of Capital Goods.

3. Clean Energy Cess Notifications Notification No. 1/2010-Clean Energy Cess to Notification No. 6/2010-Clean Energy Cess dated June 22, 2010.

• The goods prescribed under Tenth Schedule to the Finance Act, 2010 will be subject to Clean Energy Cess at the rate of Rs.50/- per tonne with effect from July 1, 2010.
• The mechanism and procedures for levy, collection and assessment of Clean Energy Cess have been notified along with certain other exemptions.