Pre-deposit waiver on transformer coils upheld after prior Tribunal ruling showed no manufacture and justified interim relief.

Waiver of pre-deposit was granted because the duty demand on transformer coils fabricated and used captively in repairing electric transformers was already covered by an earlier Tribunal ruling in the same applicants' case that such coil-making did not amount to manufacture. That precedent established a prima facie case for interim relief, so the duty recovery was stayed during pendency of the appeals.

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Issues: Whether the applicants were entitled to waiver of pre-deposit of the duty demanded on transformer coils fabricated and used captively in repair of electric transformers, pending appeal.

Analysis: The demand was stated to be covered by an earlier Tribunal decision in the applicants' own case holding that making of transformer coils did not amount to manufacture. On that basis, the applicants were found to have made out a prima facie case for grant of interim relief.

Outcome: Requirement of pre-deposit waived and recovery of the duty stayed during pendency of the appeals.

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