Prima facie exclusion of vinyl chloride copolymers from exemption led to interim stay in favour of Revenue

At the interim stage, the Tribunal held that imported copolymers of vinyl chloride were prima facie different from the polymers of vinyl chloride covered by the exemption notification. On that basis, it found that the Revenue had made out a prima facie case for protection against the operation of the appellate order and granted stay in favour of the Revenue. The imported goods were described as falling under Heading 3904, but the exemption was not treated as clearly applicable on the available material.

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Issues: Whether the imported copolymers were prima facie covered by the exemption for polymers of vinyl chloride, and whether stay of the appellate order should be granted.

Analysis: The imported goods were described as copolymers of vinyl chloride falling under Heading 3904. The benefit under the exemption notification extended to polymers of vinyl chloride, and the Tribunal took the view, at the interim stage, that copolymers were prima facie different from the polymers specifically covered by the notification. On that basis, the Revenue was held to have made out a prima facie case for protection against the operation of the appellate order.

Conclusion: The stay application was granted in favour of the Revenue.

Final Conclusion: The interim relief was directed against the order granting exemption, on a prima facie view that the imported goods were not clearly covered by the notification.

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