CETA classification dispute on wood product heading supported prima facie case for waiver of pre-deposit and stay.

Classification of the product between Heading 44.09 and Heading 44.07 of the CETA Schedule turned on whether the appellant had shown a prima facie case for treatment under Heading 44.07. The Tribunal relied on an earlier classification of a similar item under the corresponding heading, along with the HSN notes and sample of the goods, and accepted that the appellant had established a prima facie case against Heading 44.09 and in favour of Heading 44.07. Waiver of pre-deposit and stay of recovery of duty and penalty were therefore granted.

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Issues: Whether the appellant had made out a prima facie case for classification of the product under Heading 44.07 of the CETA Schedule and for waiver of pre-deposit and stay of recovery of duty and penalty.

Analysis: The product was subjected to a classification dispute between Heading 44.09 and Heading 44.07 of the CETA Schedule. The Tribunal noted that a similar item had earlier been classified under Heading 44.03, corresponding to the present Heading 44.07, and also referred to the HSN notes and the sample of the goods. On that basis, the Tribunal found that the appellant had established a prima facie case against classification under Heading 44.09 and in favour of classification under Heading 44.07.

Conclusion: Waiver of pre-deposit and stay of recovery of the duty and penalty were granted in favour of the appellant.

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