https://www.taxtmi.com/caselaws?id=218246 Exemption under Notification No. 6/2002-CE was read as covering solar lanterns, and the goods were found to be solar lanterns capable of being charged by a solar module for two lanterns at a time. Because the notification contained no restriction limiting the benefit to a single lantern, the applicants established a prima facie case for exemption. On that basis, waiver of pre-deposit was granted and recovery of the duty demand was stayed during pendency of the appeal. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 13 Mar 2013 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218246 Exemption under Notification No. 6/2002-CE was read as covering solar lanterns, and the goods were found to be solar lanterns capable of being charged by a solar module for two lanterns at a time. Because the notification contained no restriction limiting the benefit to a single lantern, the applicants established a prima facie case for exemption. On that basis, waiver of pre-deposit was granted and recovery of the duty demand was stayed during pendency of the appeal. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218246