Exemption notification conditions and predeposit waiver: partial relief granted where prawn feed was not shown prima facie to be pellet form.

Exemption from duty on prawn feed in pellet form required prima facie satisfaction of the notification conditions, including the actual description of the goods. The Tribunal found the materials suggested the goods were granular or microencapsulated rather than pellet form, so complete waiver of predeposit was not justified. It therefore declined total waiver, granted only partial relief, and stayed recovery of the balance during pendency of the appeal.

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Issues: Whether the applicant was entitled to total waiver of predeposit in respect of the duty demand while seeking benefit of the exemption notification for prawn feed in pellet form.

Analysis: The claim for exemption depended upon satisfaction of the notification conditions, including the description of the goods. The material before the Tribunal showed a prima facie view that the goods were in granular or microencapsulated form and not in pellet form as required by the notification. On that basis, the applicant did not establish a case for complete waiver of predeposit. Considering the extent of goods still lying with the Revenue, the Tribunal granted only partial relief and directed deposit of a specified amount, with stay of recovery of the balance during pendency of the appeal.

Conclusion: Total waiver was declined. The applicant was directed to make a partial predeposit, and recovery of the balance was stayed pending disposal of the appeal.

Final Conclusion: The application for waiver was allowed only in part, with conditional interim protection granted to the applicant.

Ratio Decidendi: Where the exemption notification is not shown to be prima facie satisfied, complete waiver of predeposit is unwarranted, though partial waiver and stay may be granted depending on the facts.

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