Exemption notification coverage supported waiver of pre-deposit where the goods were expressly listed for interim relief.

Goods specifically listed in List 3 of Notification No. 21/2002-Cus. were treated as covered by the exemption, and the contention that the items were only bulk drugs and therefore outside the benefit was rejected because the notification itself named those goods. On that basis, the appellants were found to have a strong prima facie case for interim relief. The practical effect was waiver of pre-deposit and stay of recovery pending disposal of the appeal.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit by showing that the goods manufactured by them were specifically covered by the relevant exemption notification.

Analysis: The goods manufactured by the appellants were specifically mentioned in List 3 of Notification No. 21/2002-Cus. The claim that the items were only bulk drugs and therefore outside the relevant benefit was not accepted, as the notification itself contained specific entries covering those goods. In these circumstances, the appellants were held to have a strong case on merits for the purpose of interim relief.

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

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