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2007 (10) TMI 165 - AT - Central ExciseSolar Inverter Charger for solar lantern – Ex. Not. 5/99-C.E - Dy. General Manager certified that the inverter merger constitutes solar power generating system as it performs the function of generating the required high frequency AC power from in-light with, the help of SPV module and supplying it to the compact fluorescent lamp of a solar lantern - In view of this expert opinion, we hold that impugned item can be considered as solar power generating system for exemption under Not. 5/99
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