Customs exemption for polished marble slabs supported waiver of pre-deposit and stay of recovery in appeal.

Imported polished marble slabs were held to have a prima facie claim for exemption under the relevant customs notifications, which extended benefit to marble slabs and tiles, including marble slabs. On that basis, the applicant established a prima facie case for interim relief against the duty demand arising from classification of the goods. The pre-deposit of the adjudged dues was waived and recovery was stayed during pendency of the appeal.

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Issues: Whether the applicant had made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of the duty demand arising from classification of imported polished marble slabs and the claimed exemption under the relevant customs notifications.

Analysis: The applicants had declared the goods as polished marble slabs and classified them under the tariff entry claimed by them while seeking exemption under the customs notifications. The notification was found to extend benefit to marble slabs and tiles, and specifically to marble slabs. In view of this, the applicants established a prima facie case for grant of interim relief.

Conclusion: The pre-deposit of the adjudged dues was waived and recovery was stayed during pendency of the appeal, in favour of the assessee.

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