Prima facie tariff classification of horn controllers under Heading 87.08 justified waiver of pre-deposit and stay of recovery.

Classification of horn controller goods under the tariff was examined against Headings 87.08 and 85.12, and the Tribunal formed a prima facie view that Heading 87.08 was the correct classification. On that basis, it considered interim protection justified in the pending appeals and granted waiver of pre-deposit. Recovery of the duty demand was stayed pending final disposal.

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Issues: Whether the goods described as horn controller were prima facie classifiable under Heading 87.08 rather than Heading 85.12, and whether waiver of pre-deposit with stay of recovery was warranted.

Analysis: The dispute concerned tariff classification of horn controller for duty demand purposes. On a comparison of the rival tariff entries, the Tribunal formed a prima facie view that the assessee's classification under Heading 87.08 appeared correct. That prima facie assessment was sufficient for considering interim relief in the pending appeals.

Conclusion: Waiver of pre-deposit was granted and recovery of the duty demand was stayed.

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