Bona fide classification dispute on rapid hardening cement justified waiver of pre-deposit and stay of recovery.

In a classification dispute concerning rapid hardening cement, the product composition and prior assessments of similar goods showed a bona fide dispute on classification. Because co-ordinate authorities had taken differing views, the interim stage warranted giving the applicant the benefit of doubt, without finally deciding the classification question on merits. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed.

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Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery in a classification dispute concerning rapid hardening cement.

Analysis: The product composition and prior assessments of similar products indicated a bona fide dispute on classification. At the interim stage, where co-ordinate authorities had taken differing views on classification, the benefit of doubt was treated as going to the applicant, and the question was not finally determined on merits.

Outcome: Waiver of deposit of duty and penalty was granted and recovery was stayed.

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