Exempts all items of machinery, including, instruments, apparatus and appliances, transmission equipment and auxiliary equipment - 5/2017 - Customs -Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 5/2017 Customs New Delhi, the 2nd February, 2017 G.S.R. 89 (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. 2 [ **** ] 3 [ 2. Nothing contained in this notification shall have effect after the 5 [ 31st March, 2026 ] . ] [F. No. 334/07/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ************* NOTES:- 1. Inserted vide Notification No. 09/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 2. Omitted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 before it was read as, 1 [Explanation . For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023. ] 3. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 4. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 5. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 4 [ 30th September, 2024 ]