Exemption notification wording controlled prima facie relief, leading to waiver of pre-deposit and stay of recovery.

An exemption notification prescribing an 8% rate for solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs under Heading 68.07, was applied to the appellant's goods. The earlier adverse view relied on materially different notification wording, especially the deleted reference to goods used in prefabricated buildings, so that reasoning was not persuasive for the present entry. On that prima facie basis, the appellant established a case against the duty demand, and waiver of pre-deposit with stay of recovery was granted for duty, penalty and interest pending appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery of duty, penalty and interest pending appeal.

Analysis: The relevant exemption notification prescribed an 8% rate for solid or hollow building blocks including aerated or cellular light weight concrete blocks and slabs under Heading 68.07. The earlier adverse order had proceeded on notifications containing materially different wording, particularly the expression referring to goods used in prefabricated buildings. The present notification omitted that expression, and the goods were prima facie covered by the entry. The reasoning adopted by the lower appellate authority was therefore not persuasive for the present notification, and the appellant made out a prima facie case against the demand.

Conclusion: Waiver of pre-deposit and stay of recovery were granted in respect of duty, penalty and interest.

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