Prima facie waiver of pre-deposit granted where Isopropyl Alcohol (weak) excisability and drum-cost valuation were disputed.

Waiver of pre-deposit and stay of recovery were granted on a prima facie view where the demand arose from clearance of Isopropyl Alcohol (weak) and inclusion of drum cost in assessable value. The Tribunal noted that the differential duty was for a limited period, the product had been cleared on payment of duty, and there was no prima facie material to reject the contention that Isopropyl Alcohol (weak) was not excisable. On that basis, recovery of the duty and penalty amounts was stayed.

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Issues: Whether waiver of pre-deposit and stay of recovery should be granted in respect of the duty and penalty demands arising from clearance of "Isopropyl Alcohol (weak)" and inclusion of the cost of drums in its assessable value.

Analysis: The application was considered on a prima facie basis. The Tribunal noted that the demand related to a relatively small amount of differential duty for a limited period and that the appellants had cleared the product on payment of duty. It also found no prima facie material to reject the appellants' contention that "Isopropyl Alcohol (weak)" was not excisable.

Outcome: Waiver of pre-deposit and stay of recovery were granted in respect of the duty and penalty amounts.

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