https://www.taxtmi.com/caselaws?id=97353 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. en-us Mon, 24 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97353 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. Case-Laws Customs Mon, 24 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97353