Immovable property treatment and site-manufacture exemption supported waiver of pre-deposit and stay of recovery in a bridge girders dispute.

Girders used in constructing bridge spans were treated as prima facie not dutiable because they came into existence as immovable property. The Tribunal also considered the possible application of Notification No. 59/90 to goods manufactured at site and used in construction, relying on an earlier Tribunal ruling in a related context. On that basis, it found interim protection justified and granted waiver of pre-deposit and stay of recovery of the duty and penalty demands.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the duty and penalty demanded.

Analysis: The Tribunal recorded a prima facie view that the girders used in construction of bridge spans were not liable to duty because they came into existence as immovable property. It also considered the possible availability of the exemption under Notification No. 59/90 for goods manufactured at site and used in construction, and referred to an earlier Tribunal decision extending the notification in a related context. On that basis, the Tribunal found it appropriate to grant interim relief.

Conclusion: Waiver of deposit and stay of recovery were granted in favour of the appellant.

---