Prima facie case for waiver of pre-deposit in excise dispute over wort classification and excisability.

A prima facie case was found for waiver of pre-deposit of duty and penalty in an excise dispute concerning whether wort was excisable and whether it could be classified as malt extract. On that basis, the pre-deposit requirement was waived and the matter was directed to proceed to regular hearing.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of duty and penalty in a dispute concerning the excisability of WORT and its alleged classification as malt extract.

Outcome: The pre-deposit of duty and penalty was waived and the matter was listed for regular hearing.

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