Classification of coated waffles or wafers sustained prima facie, with partial pre-deposit directed and recovery stayed on compliance.

Goods were held, for pre-deposit purposes, to be prima facie classifiable under heading 1905 as waffles or wafers coated with chocolate rather than biscuits, applying common parlance, sample appearance, chocolate coating, and the Chief Chemist's opinion. The appellants' affidavit evidence was found insufficient at this stage to displace the impugned classification and duty demand. The tribunal directed deposit of 50% of the duty amount within four weeks and granted waiver of pre-deposit and stay of recovery of the penalty and balance duty on compliance.

---

---

Issues: Whether the goods were prima facie classifiable as biscuits under CSH 1905.11 or as waffles/wafers coated with chocolate under CSH 1905.31 for the purpose of pre-deposit and stay.

Analysis: The goods were examined in the context of tariff headings under heading 1905. The distinction between biscuits and waffles/wafers was assessed on common parlance, the appearance of the sample, the presence of chocolate coating, and the Chief Chemist's opinion supporting classification under CSH 1905.31. The material placed by the appellants, including the affidavit evidence, was found insufficient at this stage to displace the impugned classification and demand.

Outcome: Pre-deposit of 50% of the duty amount was directed within four weeks, with waiver of pre-deposit and stay of recovery of penalty and the balance duty upon compliance.

---