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    <title>2005 (11) TMI 311 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, a PSU, in a case involving the interpretation of an exemption notification for solar power devices under Central Excise law. The Tribunal held that the items manufactured by the appellant, Solar Power Traffic Signal Systems and Solar Street Lights, fell under the exemption category of &quot;non-conventional energy devices/systems.&quot; It emphasized interpreting tax notifications plainly and liberally, granting the appellant a full waiver from pre-deposit of duty amounts and allowing the stay application unconditionally for the appeal to be heard within 180 days.</description>
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    <pubDate>Thu, 24 Nov 2005 00:00:00 +0530</pubDate>
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      <title>2005 (11) TMI 311 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=116850</link>
      <description>The Tribunal ruled in favor of the appellant, a PSU, in a case involving the interpretation of an exemption notification for solar power devices under Central Excise law. The Tribunal held that the items manufactured by the appellant, Solar Power Traffic Signal Systems and Solar Street Lights, fell under the exemption category of &quot;non-conventional energy devices/systems.&quot; It emphasized interpreting tax notifications plainly and liberally, granting the appellant a full waiver from pre-deposit of duty amounts and allowing the stay application unconditionally for the appeal to be heard within 180 days.</description>
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      <pubDate>Thu, 24 Nov 2005 00:00:00 +0530</pubDate>
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