Excise duty exemption for renewable energy machinery subject to ministerial certification and manufacturer undertaking; time-limited relief. Exempts excise duty in excess of a baseline ad valorem rate on machinery, instruments, apparatus, transmission and auxiliary equipment (including testing and quality control) and components when required for initial setting up of fuel cell based power systems or for balance of systems operating on bio-gas, bio-methane or by-product hydrogen, subject to a pre-clearance certificate from an officer not below Deputy Secretary in the Ministry of New and Renewable Energy and a manufacturer's undertaking to use the items for the certified purposes; failure to comply triggers duty liability.