Approved classification list and exemption claim supported waiver of pre-deposit pending appeal in a stay application.

Approved classification lists claiming exemption benefits can support a prima facie case for waiver of pre-deposit in a stay application. Where the list was accepted subject to clubbing of clearances for computing the slab under one exemption notification, the Tribunal treated that approval as relevant to balance of convenience and granted waiver of pre-deposit pending appeal. The relief was limited to the hearing of the appeal and did not determine the substantive duty liability.

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Issues: Whether the applicants were entitled to waiver of pre-deposit of the duty demand pending appeal, in view of the approved classification list claiming the benefit of the relevant exemption notifications.

Analysis: The applicants had filed the classification list claiming the benefit of both exemption notifications, and the list was approved with a condition relating to clubbing of clearances for computing the slab under one notification. On that basis, the Tribunal found a prima facie case and held that the balance of convenience lay with the applicants for the limited purpose of the stay application.

Conclusion: Waiver of pre-deposit was granted in favour of the applicants for hearing of the appeal.

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