Amends notification No. 15/2010-Central Excise - Exempts all items of machinery, and components, required for initial setting up of a solar power generation project or facility. - 26/2012 - Central Excise - Tariff
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Exemption for solar project machinery: ministerial certification and CEO undertaking required to preserve duty waiver upon initial setup. Exempts machinery and components for the initial setting up of solar power projects subject to two conditions: a Deputy Secretary level officer in the Ministry of New and Renewable Energy must recommend and certify quantity, description and specification as required for initial setup; and the project CEO must undertake to the local Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project, with duty recoverable from the Project Developer if that undertaking is violated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for solar project machinery: ministerial certification and CEO undertaking required to preserve duty waiver upon initial setup.
Exempts machinery and components for the initial setting up of solar power projects subject to two conditions: a Deputy Secretary level officer in the Ministry of New and Renewable Energy must recommend and certify quantity, description and specification as required for initial setup; and the project CEO must undertake to the local Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project, with duty recoverable from the Project Developer if that undertaking is violated.
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