Notification exemption for UNICEF supplies supported waiver of pre-deposit of duty and penalty at the interim stage.

Goods supplied on behalf of UNICEF were treated as eligible for exemption under Notification No. 108/95-CE, because UNICEF was specifically named in the notification and the record contained invoices and certificates supporting the claim. On that material, the applicant established a strong prima facie case at the interim stage for the notification benefit. A waiver of pre-deposit of duty and penalty was therefore granted, and the stay petition was allowed in favour of the assessee.

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Issues: Whether the applicant was entitled to waiver of pre-deposit of duty and penalty in view of Notification No. 108/95-CE dated 28-8-1995.

Analysis: The goods were shown to have been supplied on account of UNICEF, which was specifically listed in the notification. The record included invoices and certificates from UNICEF, supporting the claim that the supplies were made for an eligible international organization. On these facts, the applicant established a strong prima facie case for the benefit of the notification at the interim stage.

Conclusion: Waiver of pre-deposit of duty and penalty was granted and the stay petition was allowed in favour of the assessee.

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