https://www.taxtmi.com/caselaws?id=101646 Duty-free import under the exemption notification was not made conditional on strict compliance with the wastage norm, because the notification only regulated the clearance of scrap or waste arising in manufacture. The absence of a specific link between the wastage norm and the exemption benefit supported the applicants' case at the interim stage, and they were held to have established a prima facie case for waiver of pre-deposit and stay of recovery without conditions. en-us Mon, 21 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101646 Duty-free import under the exemption notification was not made conditional on strict compliance with the wastage norm, because the notification only regulated the clearance of scrap or waste arising in manufacture. The absence of a specific link between the wastage norm and the exemption benefit supported the applicants' case at the interim stage, and they were held to have established a prima facie case for waiver of pre-deposit and stay of recovery without conditions. Case-Laws Customs Mon, 21 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101646