Duty classification dispute over air-conditioning equipment led to waiver of pre-deposit and stay of recovery

A duty demand concerning whether a roof mounted package unit and electric control panels could be assessed as one item under the air-conditioning heading was challenged, along with a limitation objection based on alleged wilful suppression of facts. On the stated facts, the Tribunal waived the requirement of pre-deposit of duty and penalty, stayed recovery, and directed the appeal to be listed for hearing. The text reflects only interim relief on deposit and recovery, without recording a final determination on classification or limitation.

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Issues: Whether the duty demand founded on treating the roof mounted package unit and electric control panels as one assessable item under the air-conditioning heading could be sustained, and whether the plea of limitation based on alleged wilful suppression of facts required denial of waiver of pre-deposit and recovery.

Outcome: The requirement of pre-deposit of duty and penalty was waived, recovery was stayed, and the appeal was directed to be listed for hearing.

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