Anti-dumping duty on hard ring ferrite magnets: prima facie case supported waiver of pre-deposit and stay of recovery.

The applicants established a prima facie case for waiver of pre-deposit and stay of recovery in an appeal concerning anti-dumping duty on hard ring ferrite magnets. The record indicated that the imported goods were unmagnetized and did not clearly fall within the earlier notification referring only to "Hard Ferrite Magnets"; the later notification expressly covered hard ring ferrite magnets, including in unmagnetized form, and its possible clarificatory effect was left for final hearing. On that basis, a prima facie case was also found against the separate penalties imposed on the proprietary concerns, and recovery of both duty and penalties was stayed during pendency of the appeals.

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Issues: Whether the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery in relation to anti-dumping duty on hard ring ferrite magnets and the penalties imposed.

Analysis: The imported goods were described as hard ring ferrite magnets, but the material on record indicated that they were unmagnetized and not magnets as such. The notification in force used the expression "Hard Ferrite Magnets", while the later notification expressly included "hard ring ferrite magnets including in unmagnetized form". On the face of the wording, the earlier notification did not clearly cover the disputed goods. The existence of a later notification, and whether it was merely clarificatory with retrospective effect, was left for final hearing. A prima facie case was also found against separate penalties on the proprietary concerns in the circumstances noted.

Conclusion: The applicants were entitled to waiver of pre-deposit and stay of recovery of the anti-dumping duty and penalties during pendency of the appeals.

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