Assessable value of free supplies justified interim relief and stay of recovery in a duty dispute.

A prima facie case for interim relief was found where the duty demand arose from denial of quantity discount on free supplies cleared with pressure cookers. Prior Tribunal authority supporting exclusion of free supplies from assessable value was relied on, and that basis justified waiver of pre-deposit. Recovery of the duty demand was stayed pending final disposal of the appeal.

---

---

Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery in a duty demand arising from denial of quantity discount.

Analysis: The demand related to free supplies made along with clearance of pressure cookers, and the appellants relied on prior Tribunal authority supporting exclusion of free supplies from assessable value. On that basis, the Tribunal found a strong prima facie case for interim protection.

Outcome: Waiver of pre-deposit granted and recovery of the duty amount stayed till final disposal of the appeal.

---