New Delhi, the 8th May, 2012
Notification No. 26/2012-Central Excise
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 15/2010-Central Excise, dated the 27th February, 2010, published in the Gazette of India, Extraordinary vide number G.S.R. 117(E), dated the 27th February, 2010, namely:-
In the said Notification, for conditions (1) and (2), the following shall be substituted, namely:-
(1) an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of New and Renewable Energy recommends the grant of this exemption, indicating the quantity, description and specification thereof and certifies that the goods are required for initial setting up of a solar power generation project or facility; and
(2) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer, to the effect that-
(i) the said goods will be used only in the said project and not for any other use; and
(ii) in the event of non-compliance of sub-clause (i), the Project Developer of such project shall pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.”;
[F. No. 334/1 /2012- TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
Note: The principal notification No. 15/2010-Central Excise, dated the 27th February, 2010, was published in the Gazette of India, Extraordinary; vide number G.S.R. 117(E), dated the 27th February, 2010.
