https://www.taxtmi.com/caselaws?id=114384 Imported raw materials drawn only for quality control testing and kept separately under the Drugs & Cosmetics Rules, 1945 were treated as giving the assessee a strong prima facie case for interim protection, despite denial of exemption under Notification No. 21/2002-Cus. The tribunal therefore waived pre-deposit of duty and penalty and stayed recovery pending appeal. The operative point is that prima facie compliance with regulatory requirements for testing use can justify interim relief against coercive recovery even where the claimed customs exemption has been by the lower authorities. en-us Thu, 12 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 12:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114384 Imported raw materials drawn only for quality control testing and kept separately under the Drugs & Cosmetics Rules, 1945 were treated as giving the assessee a strong prima facie case for interim protection, despite denial of exemption under Notification No. 21/2002-Cus. The tribunal therefore waived pre-deposit of duty and penalty and stayed recovery pending appeal. The operative point is that prima facie compliance with regulatory requirements for testing use can justify interim relief against coercive recovery even where the claimed customs exemption has been by the lower authorities. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114384