Excise duty exemption for metro procurement: machinery and rolling stock exempt upon DMRC certificate confirming use and ownership. Amendment inserts S.No.260A granting Nil excise duty on all equipment, including machinery and rolling stock, procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project. It adds Condition 61 requiring that, prior to clearance, the manufacturer produce to the Deputy/Assistant Commissioner of Central Excise a certificate from the Chairman or Managing Director of the Corporation confirming procurement for project use and that the goods form part of the Corporation's inventory and will be finally owned by it.