Exemption notification prevails over Board clarification on corrugated boxes, limiting pre-deposit waiver and stay relief.

Amended exemption notifications for cartons, boxes and cases of corrugated paper or paperboard were treated as controlling the scope of concessional benefit, and the Board's clarification on classification did not override that amendment. On a prima facie view, the clarification did not justify full waiver of pre-deposit for duty, interest and penalty on corrugated boxes cleared with duplex sheets on the outer surface. Full waiver was declined, but deposit of Rs. 1,00,000 for each unit was directed, with waiver of the balance and stay of recovery pending appeal.

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Issues: Whether the applicants were entitled to full waiver of pre-deposit and stay of recovery in respect of duty, interest and penalty on corrugated boxes cleared with duplex sheets on the outer surface, in the light of the exemption notifications and the Board's clarification.

Analysis: The goods were described as cartons, boxes and cases of corrugated paper or paperboard under the relevant exemption notification, as amended from time to time. The Board clarification relied upon by the applicants was read in the context of classification disputes and the description of goods, but it did not displace the effect of the amended notification. On a prima facie view, the amended notification extended the concessional benefit only in the manner stated therein, and the clarification did not the applicants' claim for complete waiver.

Conclusion: Full waiver of pre-deposit was declined. The applicants were directed to deposit Rs. 1,00,000 for each unit, and upon such deposit, waiver of the balance duty, interest and penalty and stay of recovery were granted till disposal of the appeal.

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