(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)

G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public intere st so to do, hereby exempts all items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and q uality control) and components, required for initial setting up of a solar power generation or solar energy production proj ect or facility, from the whole of the duty of excise leviable thereon which is specified in the F irst schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the following conditions, namely:-

(In above opening paragraph the words "or solar energy production" has been inserted vide NTF. NO. 15/2014-CE, DT. 11/07/2014)

(1) that an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of New and Renewable Energy recommends the grant of this exemption, indicating the quantity, description and specification of the goods and certifies that they are required for initial setting up of a solar power generation or solar energy production project or facility, as the case may be; and.

(Above condition 1 has been substituted vide NTF. NO. 15/2014-CE, DT. 11/07/2014)

[OLD- (1) an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of New and Renewable Energy recommends the grant of this exemption, indicating the quantity, description and specification thereof and certifies that the goods are required for initial setting up of a solar power generation project or facility; and ]

(2) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer, to the effect that-

(i) the said goods will be used only in the said project and not for any other use; and

(ii) in the event of non-compliance of sub-clause (i), the Project Developer of such project shall pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.

[In the notifiction, Condition (1) & (2) has been subsituted vide NTF. NO. 26/2012-CE, DT. 08/05/2012]

[OLD (1) before the clearance of the goods from the factory, the manufactu rer produces to the Deputy Commissioner of Central Excise or the Assistant Comm issioner of Central Excise, as the case may be, a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of N ew and Renewable Energy recommendi ng the grant of this exemption and the said o fficer certifies that the goods are required for initial setting up of a solar power g eneration project or facility; and

(2) the manufacturer of such goods furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that-

(a) the said goods shall be used only in the said project or facility and not for any other use; and

(b) in the event of failure to observe conditions above, the manufacturer shall pay the duty which wo uld have been leviable at the time of clearance of goods, but for this exemption.”.]
 

[F. No. 334/1/2010-TRU]

(Prashant Kumar)
Under Secretary to the Government of India