Classification of hard disc drives under tariff rules led to refusal of stay for lack of a prima facie case.

Stay pending appeal over classification of hard disc drives was refused because the original authority relied on visual inspection without expert opinion, while the appellate authority considered the technical nature of the goods, the relevant Board circular, and Tribunal precedent. The exemption notification was read as covering goods classifiable under CTH 8471 70 at the six-digit level, which included both removable or exchangeable and non-removable hard disc drives. In the absence of a prima facie case, stay of the impugned order was not justified and the request was rejected.

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Issues: Whether stay of the impugned order should be granted pending appeal.

Analysis: The original authority classified the hard disc drives on visual inspection without expert opinion, while the appellate authority considered the technical nature of the goods, the relevant Board circular, and Tribunal precedent. It was also observed that the exemption notification covered goods classifiable under CTH 8471 70 at the six-digit level, which would include both removable or exchangeable and non-removable hard disc drives. On that basis, no prima facie case was shown for grant of stay.

Conclusion: Stay was not justified and the request for stay was rejected.

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