Exemption notification coverage prevails over a clerical mis-description in the Essentiality Certificate, securing waiver of pre-deposit.

Imported consumables covered by the exemption notification were held eligible for unconditional waiver of pre-deposit and stay of recovery, because the goods otherwise fell within the exempted category for supplies brought in the vessel under contract to ONGC. The consumable nature and notification coverage were not disputed, and a mere mis-description in the Essentiality Certificate was found insufficient to sustain the demand where the notification did not require that specification in the certificate.

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Issues: Whether the appellant was entitled to unconditional waiver of pre-deposit and stay of recovery where the imported consumable was covered by the exemption notification, notwithstanding a mis-description in the Essentiality Certificate.

Analysis: The exemption notification covered the goods described in the relevant serial number for supplies brought in the vessel under contract to ONGC. The consumable nature of the goods and their coverage under the notification were not disputed. The mere mis-description in the Essentiality Certificate was held insufficient to sustain the demand when the goods otherwise fell within the exempted category and the notification did not require such specification in the certificate.

Conclusion: The appellant was entitled to unconditional waiver of pre-deposit and stay of recovery.

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