Prima facie exemption for touch screen kiosks supported by product literature and purchaser certificates; pre-deposit and recovery stayed.

Touch screen kiosks comprising a CPU, monitor and keyboard were treated as prima facie falling within the description of "computers" for exemption under Notification No. 6/2002-CE. Classification under Heading 84.71 was not in dispute, and product literature together with purchaser certificates supported the assessee's case. The purchasers' certificates were treated as creating a rebuttable presumption, while the department's contrary statements were found insufficient at the interim stage. On that material, the assessee established a prima facie case against denial of exemption, so waiver of pre-deposit and stay of recovery were granted.

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Issues: Whether the assessee was entitled to waiver of pre-deposit and stay of recovery in proceedings concerning denial of exemption under Notification No. 6/2002-CE for touch screen kiosks.

Analysis: The product was found to consist of a CPU, monitor and keyboard, and its use as a computer terminal was supported by product literature and certificates from purchasers. The classification of the goods under Heading 84.71 was not in dispute, and the material on record showed that the kiosks answered the description of "computers" for the purpose of the notification. The evidentiary value of the purchasers' certificates was treated as giving rise to a rebuttable presumption, and the contrary statements relied on by the department were found insufficient at this stage. On the material available, the assessee had made out a prima facie case against denial of the exemption.

Conclusion: Waiver of pre-deposit and stay of recovery were granted in favour of the assessee.

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