https://www.taxtmi.com/caselaws?id=117567 Solar power traffic signal systems and solar street lights were treated as non-conventional energy devices covered by Notification No. 6/2002-C.E. because the exemption entry for solar energy applications was read broadly in light of List 9. The goods operated through electricity converted from solar energy, and that functional link was held sufficient to bring them within the notified class. A narrow grammatical construction was rejected as inconsistent with the purpose of encouraging non-conventional energy use, and ejusdem generis was applied to align the goods with the listed solar applications. Exemption was therefore available, with consequential relief following. en-us Thu, 06 Apr 2006 00:00:00 +0530 Mon, 25 Jun 2012 10:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117567 Solar power traffic signal systems and solar street lights were treated as non-conventional energy devices covered by Notification No. 6/2002-C.E. because the exemption entry for solar energy applications was read broadly in light of List 9. The goods operated through electricity converted from solar energy, and that functional link was held sufficient to bring them within the notified class. A narrow grammatical construction was rejected as inconsistent with the purpose of encouraging non-conventional energy use, and ejusdem generis was applied to align the goods with the listed solar applications. Exemption was therefore available, with consequential relief following. Case-Laws Central Excise Thu, 06 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117567