Exemption for kerosene under Chapter 27 supported prima facie waiver of pre-deposit and stay of recovery.

Notification No. 75/84 dated 01.03.1984 was read as exempting kerosene under Chapter 27 without any additional condition, and goods classified under Heading 2710.29 were treated as prima facie covered by that exemption. On that basis, the assessee was found to have established a prima facie case for interim relief. Complete waiver of pre-deposit and stay of recovery were therefore granted pending disposal of the appeal.

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Issues: Whether the assessee had made out a prima facie case for waiver of pre-deposit and stay of recovery on the strength of Notification No. 75/84 dated 01.03.1984 in respect of goods classified under Heading 2710.29.

Analysis: The notification was treated as granting exemption to goods falling under the relevant chapter headings, and serial No. 52 was read as exempting kerosene of Chapter 27 without any attached condition. The goods manufactured by the assessee were stated to fall under Chapter 2710.29, and on that basis the claim to exemption was found to be covered, at least for the limited purpose of interim relief. This was sufficient to conclude that the assessee had established a prima facie case for dispensing with pre-deposit.

Conclusion: The assessee was held entitled to complete waiver of pre-deposit and stay of recovery till disposal of the appeal.

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