Classification under tariff entry depends on retail sale price limit, not bulk sale alone, for interim relief on auto bulbs.

Auto bulbs were considered for classification under Sub-heading 8539.10, and the interim relief issue turned on whether the retail sale price exceeded the prescribed limit rather than on bulk sale alone. The demand was based on the goods being sold in bulk and on the absence of retail price marking on each bulb, but the declared retail sale price was not shown to exceed Rs. 20 per bulb. The cited circular also supported separate treatment of bulk quantities and retail-price-based quantities for valuation purposes. On that basis, the appellants were found to have a strong prima facie case, and waiver of pre-deposit of duty and penalty was granted with stay.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit of duty and penalty on the question whether Sub-heading 8539.10 applied to auto bulbs sold in bulk.

Analysis: The disputed goods were auto bulbs falling under Sub-heading 8539. The demand was based only on the ground that the goods were sold in bulk and not in retail, and that retail price was not affixed on each bulb. The retail sale price declared for the bulbs was not shown to exceed Rs. 20 per bulb. The relevant entry required only that the retail sale price should not exceed that limit. The circular relied upon also supported the view that bulk quantities and retail-price based quantities required separate treatment for valuation purposes.

Conclusion: The appellants had a strong prima facie case, and pre-deposit of duty and penalty was waived in full with stay granted.

Ratio Decidendi: For the purpose of interim relief, classification under the relevant tariff entry turns on whether the retail sale price exceeds the prescribed limit, and not merely on whether the goods were sold in bulk.

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