Tribunal reclassifies product under sub-heading 3305.10, waives pre-deposit, stays demand collection

The Tribunal ruled in favor of the appellant, classifying the product under sub-heading 3305.10 instead of 3305.99 based on Note 2 to Chapter 33 and a previous Tribunal decision. The pre-deposit condition was waived, and demand collection was stayed pending further hearing on 15-1-2004.

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The appeal dealt with the classification of Parachute Dandruff Solution Coconut Hair Oil under sub-heading 3305.10 or 3305.99. The appellant argued based on Note 2 to Chapter 33 and a previous Tribunal decision. The Tribunal found merit in the appellant's contention, waived the pre-deposit condition, and stayed the demand collection pending further hearing on 15-1-2004.

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