Concessional customs duty for solar power project imports allowed subject to ministry certification and importer undertaking. Exempts from customs duty in excess of 5% ad valorem specified tariff items of machinery, instruments, control and transmission equipment, auxiliary equipment (including testing and quality control equipment) and components when imported for the initial setting up of a solar power generation project or facility, subject to a Deputy Secretary-level certificate from the Ministry of New and Renewable Energy and an importer undertaking; misuse triggers liability to pay the differential duty.