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Issues: Application for dispensing with pre-deposit of duty amount under Notification No. 10/2002-C.Ex., denial of benefit for "Foley Balloon Catheters" under Serial No. 43, independent examination of claim under Serial No. 43, financial hardship plea.
Analysis: 1. The application sought dispensation of the duty pre-deposit of Rs. 23,61,935, confirmed against the appellants for "Foley Balloon Catheters" due to denial of benefits under Notification No. 10/2002-C.Ex., Serial No. 43. The dispute arose as these catheters were excluded from the explanation below entry No. 42 of the notification. The Revenue argued that since Serial No. 42 excludes the goods, the benefit cannot be granted under Serial No. 43. However, the appellants contended that their eligibility under Serial No. 43 should be assessed independently, solely based on meeting the conditions of that serial number, without reference to other entries. Financial hardship was also cited by the appellants. 2. The Tribunal analyzed the notification and noted that Serial No. 43 provided a concessional duty rate for goods falling under Heading 90.18, which included the appellants' products. It emphasized that each entry in the notification should be construed independently, and the appellant's claim should be evaluated solely under Serial No. 43 without reliance on other entries. While the goods were excluded under Serial No. 42, this exclusion could not be used to reject the claim under Serial No. 43. The Tribunal highlighted that when faced with multiple notifications, the assessee can choose the one most beneficial. Consequently, the Tribunal found the appellants had a prima facie case in their favor and allowed the stay petition unconditionally. 3. Given the straightforward nature of the issue, the Tribunal scheduled the appeal for further hearing on a later date, emphasizing the independence of the entries and the need to evaluate each claim on its own merits. The judgment was pronounced in court on 10-12-2004.
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