Excise duty cap on specified telecom equipment for rural networks; exemption subject to senior-officer certification at clearance. Prescribes an excise duty exemption capping basic excise liability on specified telecommunication equipment for rural networks at an ad valorem rate and relieves manufacturers of duty in excess of that rate, conditional on production at clearance of a certificate from a senior telecommunications officer confirming the goods, quantities and technical specifications are required for establishment of the rural network and will not be used otherwise.