[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRA ORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 1/2011 - Customs
New Delhi, dated the 6
th
January, 2011
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and
in supersession of the notification of the government of India in the Ministry of Finance ( Department of Revenue ) No. 30/2010
- Customs, dated 27
th
Feb. 2010, the Central Government on being satisfied that it is necessary in the public interest so to do,
hereby exempts all items of machinery, including prime movers, instruments, apparatus and appliances, control gear and
transmission equipment and auxiliary equipment (including those required for testing and quality control) and components,
required for the initial setting up of a solar power generation project or facility, when imported into India, from so much of the
duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in
excess of 5% ad valorem , and from the whole of the Additional Duty of Customs leviable thereon under section 3 of the said
Customs Tariff Act, subject to the following conditions, namely:-
(1) the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the
case may be, a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of
New and Renewable Energy to the effect that the goods are required for initial setting up of a project or facility for the
generation of power using solar energy, indicating the quantity, description and specification thereof; and the said officer
recommends the grant of this exemption ; and
(2) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to
comply with this condition, he shall be liable to pay, in respect of such goods as is not proved to have been so used, an
amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that
already paid at the time of importation.
[F. No. 354/209/2010-TRU]
(Vikas)
Under Secretary to the Government of India