Excise duty exemption for solar project machinery requires ministry recommendation and CEO undertaking to restrict use or pay duty. Exempts from excise duty all machinery, components and auxiliary equipment required for initial setting up of a solar power generation or solar energy production project or facility, subject to a recommendation by an officer not below Deputy Secretary in the Ministry of New and Renewable Energy specifying quantity, description and specification and a CEO undertaking to the relevant Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project; non compliance triggers liability to pay the duty that would otherwise have been leviable.