Prima facie exemption for brass goods under copper exclusion supported waiver of pre-deposit and stay of recovery.

Brass goods were examined against serial No. 181 of Notification No. 6/2002-C.E., which excluded only trimmed or untrimmed sheets or circles of copper. On a prima facie view, brass, being an alloy of copper rather than copper itself, did not fall within that exclusion. The applicants therefore showed an arguable entitlement to exemption from duty and, on that basis, obtained waiver of pre-deposit and stay of recovery pending the appeal.

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Issues: Whether the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery on the basis of claimed exemption under serial No. 181 of Notification No. 6/2002-C.E. dated 1-3-2002.

Analysis: The goods were brass, which is an alloy of copper, but not copper per se. Serial No. 181 excluded only trimmed or untrimmed sheets or circles of copper. On a prima facie view, the goods in question did not fall within the exclusion and the applicants therefore showed an arguable entitlement to exemption from duty.

Conclusion: The applicants were entitled to waiver of pre-deposit of duty and stay of recovery pending the appeal.

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