Prima facie case in classification dispute secured waiver of duty pending regular hearing.

In a classification dispute, the Tribunal considered tariff notes, HSN notes, a prior letter from the Railways' research and standards authority, and case law on the burden of proof, against a Board circular and tariff advice relied on by the Revenue. On that material, it found that the appellant had established a prima facie case. Duty was therefore dispensed with pending regular hearing, and the matter was directed to be listed for further consideration.

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Issues: Whether the appellant had made out a prima facie case for dispensing with duty pending regular hearing.

Analysis: The appellant relied on tariff notes, HSN notes, a prior letter from the Railways' research and standards authority, and judicial authority on the burden of proof in classification disputes. The Revenue relied on a Board circular and tariff advice. On a consideration of these materials, the Tribunal found that the appellant had a prima facie case in its favour.

Conclusion: Duty was dispensed with and the matter was directed to be listed for regular hearing.

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