RAJASTHAN ELECTRONICS AND Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed these appeals against the Order -in -Original passed by the CCE. The appellant claimed exemption under Notifications No. 3/01 and 6/02 -CE in respect of goods declared as Dusk Dawn System.

(3.) The contention of the appellant is that the Dusk Dawn System is an electronic system for street lights comprising of electronic controller and Solar Photovoltaic Module. The street lights are automatically switched off based on the ambient light level which is sensed by the sensors installed therein. The Dusk Dawn System comprises of the SPV module and the penal housing. The contention is that whole system works on the solar energy and it is an energy saving device used for automatic switching of the street lights making proper use of grid power and increasing the life of the lamps by operating the street light from sunset to sunrise. The contention of the appellant is that the Commissioner of Central Excise in the adjudication order admitted the fact that Solar Photovoltaic module is a solar power generating system. Inspite of this -finding, the benefit of notification was denied. The contention is that as the whole system is working on the solar power, therefore, they are entitled the benefit of the notification.