Tariff classification of cut sheets supported waiver of pre-deposit and stay of recovery in a prima facie covered case.

Cut sheets cleared under a different tariff sub-heading after processing were treated as prima facie covered by the Supreme Court authority relied on by the appellant, and the goods had been cleared under separate sub-headings. On that basis, waiver of pre-deposit was granted and recovery was stayed, with the appeal to be heard in due course.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the duty demand arising from clearance of cut sheets classified under a different tariff heading after processing.

Analysis: The order records that the inputs were received and duty-paid under one tariff sub-heading, and after cutting, the resulting sheets were cleared under a different sub-heading applicable to their reduced width. It was noted that the matter was prima facie covered by the Supreme Court decision relied upon by the appellant, and that the goods had been cleared under separate sub-headings.

Outcome: Waiver of pre-deposit was granted and recovery was stayed, with the appeal directed to be heard in due course.

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