Essential component treatment of toughened glass supported prima facie waiver of pre-deposit and stay of recovery.

Toughened glass fitted to specified television models was treated as an essential part of the product because the models were specially designed, always sold with the glass in place, and could not be regarded as complete without it. On that basis, the Tribunal considered the appellant to have shown a prima facie case that MODVAT credit was not admissible on the glass and that waiver of pre-deposit and stay of recovery were justified. The operative effect was grant of prima facie relief from pre-deposit and recovery.

---

---

Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of duty on toughened glass used in certain television models.

Analysis: The dispute centred on whether the toughened glass fitted to the television set formed an essential part of the particular model and whether, in light of its role in making the product marketable, MODVAT credit was not admissible. The Tribunal noted that the model was specially designed, always sold with the toughened glass fitted, and could not be regarded as complete without it.

Conclusion: The appellant was found to have established a prima facie case for waiver of pre-deposit and stay of recovery.

---