Customs duty exemption for mega power project imports subject to Chief Engineer certification and CEO undertaking. Substituted Condition No. 28 grants exemption from customs duties and additional duty for imports of specified goods for Government initiated mega power projects, conditional on: (a) those goods being exempt under the Customs Tariff First Schedule and section 3 additional duty; (b) certification by a Central Electricity Authority officer not below Chief Engineer as to requirement, quantity, description and specification; and (c) a CEO undertaking to the local Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project and that the developer will pay duties if that undertaking is breached.