Prima facie classification dispute over vitamin B2 product justified waiver of deposit and stay of recovery.

A prima facie case was found in a classification dispute over imported Rovimix B2 80 SD, where the goods were described as vitamin B2 with dextrin as a carrier. The available material suggested dextrin was used to aid dispersal in animal feed supplement, and earlier contradictory departmental test reports remained unresolved. As no fresh material was produced to support the adverse view in the impugned order, waiver of deposit of duty and penalty was granted and recovery was stayed pending disposal.

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Issues: Whether the appellant had made out a prima facie case for waiver of deposit of duty and penalty in a classification dispute concerning imported Rovimix B2 80 SD.

Analysis: The goods consisted of vitamin B2 with dextrin as a carrier, and the material on record indicated that dextrin was used to aid dispersal in animal feed supplement. The earlier remand had noted contradictory departmental test reports, and no fresh material was shown to justify the adverse view in the impugned order. The available material, including reference to dextrin as a carrier, supported the appellant's claim sufficiently at this stage.

Outcome: Waiver of deposit of duty and penalty was granted and recovery was stayed pending disposal of the matter.

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