Prima facie case for waiver of pre-deposit failed in classification dispute over prefabricated goods and public telephone booths.

Classification of pre-fabricated building and public telephone booth goods under Chapter Heading 7308, rather than Heading 9406.00, was found to be supported by the Commissioner's reasons and the impugned order. The Tribunal held that no material had been produced to establish a prima facie case in favour of the appellants for waiver of pre-deposit, and no financial hardship was pleaded. The direction requiring pre-deposit of the duty amount was therefore upheld, and stay of recovery was not granted.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery.

Analysis: The dispute concerned classification of pre-fabricated building and public telephone booth goods. The Tribunal noted that the Commissioner had given reasons for classifying the goods under Chapter Heading 7308 of the Central Excise Tariff Act, 1985 rather than under Heading 9406.00. On a perusal of the impugned order, the Tribunal found that it appeared correct and sustainable. No material was placed to show a prima facie case in favour of the appellants, and no financial hardship was pleaded.

Conclusion: The appellants were not entitled to waiver of pre-deposit, and the direction to pre-deposit the duty amount was upheld.

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