Pre-deposit waiver for captive-use bushes claimed as exempt goods; prior Tribunal precedent supported stay of duty recovery.

Waiver of pre-deposit was granted and recovery of duty and penalty was stayed where the disputed goods were claimed to be bushes, not bearings simplicitor, in captive consumption for manufacture of PD pumps. The appellants established a strong prima facie case because the exemption notification contained an entry similar to one previously interpreted by the Tribunal, and earlier precedent had treated guide bushes as outside the scope of bearings while extending exemption under a predecessor notification. At the interim stage, the Commissioner's view classifying the goods as bearings was found not to align with that precedent, supporting stay of recovery.

---

---

Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery of the duty and penalty demanded on the alleged bearings/bushes captively consumed in the manufacture of PD pumps.

Analysis: The appellants had a strong prima facie case. The goods in question were claimed to be bushes and not bearings simplicitor, and the exemption notification contained an entry similar to that considered in earlier Tribunal precedent. The earlier decision had held guide bushes not to be bearings and had extended exemption under a predecessor notification. The Commissioner's view treating the goods as bearings was found not to accord with that precedent at the interim stage.

Conclusion: The appellants were entitled to waiver of pre-deposit and stay of recovery of the duty and penalty amounts.

---