Exemption for warehouse clearance of furnace oil supports prima facie waiver of pre-deposit pending appeal.

Prima facie entitlement to exemption from duty was found in relation to clearance of furnace oil from a second warehouse, as the relevant exemption notification did not show any specific bar on such clearances. A later explanation in the notification was treated as supporting the appellant's stand and was noted as clarificatory. The appellant also relied on the warehousing arrangement under Rule 20 and the applicable warehousing notification for petroleum products. On that basis, a prima facie case for exemption was made out and waiver of pre-deposit was granted pending disposal of the appeal.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit in view of the prima facie availability of exemption under the relevant exemption notifications for clearance of furnace oil from the second warehouse.

Analysis: The notification denied exemption was not shown to contain any specific bar against the goods being cleared from the second warehouse. The explanation introduced by the later notification was treated as supporting the appellant's stand, and the claim that it was clarificatory was noted. The order also recorded the appellant's reliance on the warehousing arrangement under Rule 20 read with the applicable warehousing notification for petroleum products.

Conclusion: The appellant made out a prima facie case for the benefit of the exemption notifications and was entitled to waiver of pre-deposit pending disposal of the appeal.

---