Concessional duty on processed filament yarn requires proof of the prescribed condition; full pre-deposit waiver was declined.

Concessional duty under the amended exemption notification was confined to processed filament yarn, and the imported goods were found to be unprocessed nylon filament yarn. No material was produced at the stay stage to show that the condition for the concession was satisfied, so a prima facie case for full relief was not established. The plea of limitation was also not substantiated, and no financial hardship was pleaded or proved. Total waiver of pre-deposit was therefore declined, and pre-deposit of 50% of the duty demanded in each case was directed, with waiver of the balance subject to compliance.

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Issues: Whether the appellants were entitled to total waiver of pre-deposit in respect of the disputed additional duty of customs, and whether a prima facie case for concessional duty under the amended exemption notification was made out.

Analysis: The imported goods were found to be unprocessed nylon filament yarn, and the concession under the amended notification was meant for processed filament yarn subjected to a process. On the material before the Tribunal, no evidence was produced to show that the imported goods satisfied that condition. The plea of limitation was not substantiated at the stay stage, and no plea of financial hardship was pleaded or established.

Conclusion: Total waiver of pre-deposit was declined. The appellants were directed to pre-deposit 50% of the duty demanded in each case, with waiver of the balance during pendency of the appeals on compliance.

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