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[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. 5 / 2017 – Customs
New Delhi, the 2
nd
February, 2017

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), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts all items of machinery, including, instruments,
apparatus and appliances, transmission equipment and auxiliary equipment (including those
required for testing and quality control) and components, required for,-
(a) initial setting up of fuel cell based system for generation of power or for
demonstration purposes; or
(b) balance of systems operating on bio-gas or bio-methane or by-product hydrogen,

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, 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 indicating the quantity,
description and specification of such items, from an officer not below the rank of a
Deputy Secretary to the Government of India in the Ministry of New and Renewable
Energy recommending grant of the exemption to the items as required for,-
(a) initial setting up of fuel cell based system for generation of power or for
demonstration purposes; or
(b) balance of systems operating on bio-gas or bio-methane or by-product
hydrogen;
(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
items shall be used for the purposes as specified above and, if the importer fails to
comply with this condition, he shall be liable to pay, in respect of such items as is not
proved to have been so used, an amount equal to the difference between the duty
leviable on such items but for the exemption under this notification and that already
paid at the time of importation.


[F. No. 334/07/2017-TRU]

(Mohit Tewari)
Under Secretary to the Government of India
notifications no 05 2017 cus | iKargos