Prima facie therapeutic value supported waiver of pre-deposit in an excise classification dispute.

Combination of Vitamins B-1, B-6 and B-12 marketed as a medicine supported a prima facie claim of therapeutic value, and the separate action of health authorities under another enactment did not atively resolve the excise classification dispute. On the material before it, the tribunal found sufficient grounds to protect the appellant from immediate deposit of duty and penalties pending final hearing, and granted waiver of pre-deposit.

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Issues: Whether, in the circumstances of the case, pre-deposit of the duty demand and penalties should be waived pending final hearing.

Analysis: The product was shown to be a combination of Vitamins B-1, B-6 and B-12 and had been marketed as a medicine, which supported the appellant's contention that it possessed therapeutic value. The existence of action by the health authorities under a different enactment to prohibit manufacture in public interest did not by itself conclude the excise classification dispute or negate the appellant's prima facie case. On the material placed, the appellant established sufficient grounds for interim protection against pre-deposit of duty and penalty.

Conclusion: Waiver of pre-deposit was granted in favour of the appellant.

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