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Clean Environment Cess

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Clean Environment Cess is a kind of carbon tax and is levied in India as a duty of Excise under section 83 (3) of the Finance Act, 2010 on Coal, Lignite and Peat (goods specified in the Tenth Schedule to the Finance Act, 2010) in order to finance and promote clean environment initiatives, funding research in the area of clean environment or for any such related purposes.

Prior to 2016, it was known as Clean Energy Cess. The renaming was done through Finance Act, 2016.

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