Exemption for copper waste and scrap did not prima facie cover brass waste and scrap; partial pre-deposit was ordered.

Denial of exemption under Notification No. 8/96, issued for copper waste and scrap, was held not to extend prima facie to brass waste and scrap, so the appellants did not establish a case for complete waiver of pre-deposit. The Tribunal nonetheless balanced the dispute by directing a partial pre-deposit and granting stay of recovery for the balance during the pendency of the appeal, subject to compliance with the deposit condition.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of the duty demand arising from denial of the benefit of Notification No. 8/96 dated 23-7-96.

Analysis: The authorities had denied the notification benefit on the ground that it was confined to copper waste and scrap and did not cover brass waste and scrap. On that basis, the Tribunal found no prima facie case for complete waiver of pre-deposit. At the same time, it balanced the matter by directing a partial pre-deposit and granting stay for the balance during the pendency of the appeal.

Outcome: Partial pre-deposit was directed and stay was granted for the balance subject to compliance.

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