Pre-deposit waiver and customs exemption turned on whether aviation turbine fuel met the notification's description for interim relief.

Exemption under Notification No. 19/94-Cus. was considered only for interim relief, and the Explanation required the goods to satisfy the technical specifications and to be ordinarily used as an illuminant in oil burning lamps. On the material placed, the appellant did not establish that aviation turbine fuel met that description, so complete waiver of pre-deposit was refused. The amount already deposited and the appellant's financial condition were nevertheless taken into account, and further pre-deposit was directed as a condition for waiver of the balance duty and stay of recovery during the appeal.

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Issues: Whether the appellant had made out a strong prima facie case for complete waiver of pre-deposit of customs duty, and whether the claimed exemption under Notification No. 19/94-Cus. could be accepted at the interim stage.

Analysis: The exemption under Notification No. 19/94-Cus. was considered in the light of its Explanation requiring kerosene not only to satisfy the technical specifications but also to be ordinarily used as an illuminant in oil burning lamps. On the material placed, the appellant did not establish that aviation turbine fuel answered that description for the purpose of complete waiver. At the same time, the amount already deposited and the appellant's stated financial condition were taken into account while balancing the equities for interim relief.

Conclusion: The appellant was not granted complete waiver of pre-deposit. It was directed to deposit a further sum of Rs. 15 lakhs, and on such compliance, the balance duty stood waived and recovery remained stayed during the pendency of the appeal.

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