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<h1>Tribunal Waives Duty & Penalty for Raw Materials in Medicine Production</h1> The Tribunal granted a waiver of pre-deposit of duty and penalty for raw materials imported for manufacturing life-saving medicines, as they were used for ... Stay/Dispensation of pre-deposit - Demand - Notification No. 21/2002 Cus. The case involved a waiver of pre-deposit of duty and penalty for raw materials imported for manufacturing life-saving medicines. The Tribunal found a strong prima facie case for waiver as the materials were used for quality control tests but not in the final product. The waiver was granted, and the recovery of duty and penalty was stayed pending the appeal.