Export valuation dispute over razors and blades led to waiver of pre-deposit and a stay on recovery.

Differential duty on razors and razor blades exported to Nepal was sought on the basis of maximum retail price valuation instead of valuation under Section 4(1). The Tribunal noted that the goods were exported, no maximum retail price was printed on them, and the appellant contended that MRP-based valuation was not intended for export goods. On that prima facie material, the Tribunal found a strong case for interim protection and waived pre-deposit of duty and penalty, while staying recovery until disposal of the appeals.

---

---

Issues: Whether differential duty on razors and razor blades exported to Nepal could be demanded on the basis of valuation under maximum retail price provisions instead of valuation under Section 4(1); whether pre-deposit of duty and penalty should be waived and recovery stayed pending disposal of the appeals.

Analysis: The order records that the goods were exported to Nepal, no maximum retail price was printed on the export goods, and the appellant asserted that valuation under the maximum retail price-based provision was not contemplated for export goods. On the material placed before it, the Tribunal found that the appellant had a prima facie strong case and treated that as sufficient to consider interim protection.

Outcome: Pre-deposit of duty and penalty was waived and recovery was stayed until disposal of the appeals. The appeals were directed to be listed for regular hearing.

---