Prima facie exemption coverage supported waiver of pre-deposit and stay of recovery in duty dispute.

Waiver of pre-deposit and stay of recovery were considered where the disputed duty demand was said to be prima facie covered by the Tribunal's earlier decision in the applicants' own case. The exemption claim for emulsifiers produced from organic surface active agents was treated as supported by that prior ruling, and this was sufficient to establish a prima facie case for interim relief. On that basis, pre-deposit was dispensed with and recovery was stayed pending disposal of the appeal.

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Issues: Whether the applicants were entitled to dispensation of the pre-deposit and stay of recovery on the ground that the disputed duty demand was prima facie covered by the Tribunal's earlier decision and that the goods were claimed to be eligible for exemption under the relevant notifications.

Analysis: The application concerned waiver of pre-deposit of the duty demanded and confirmed in appeal. The Tribunal noted that the exemption claim relating to emulsifiers produced from organic surface active agents had already been covered prima facie by its earlier decision in the applicants' own case. On that basis, the Tribunal treated the applicants as having established a prima facie case for interim relief.

Conclusion: The pre-deposit was dispensed with and stay of recovery was granted in favour of the applicants.

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