Software classification and prima facie independence from relays supported waiver of pre-deposit and stay of recovery.

The classification dispute concerned software imported on CDs with relays and whether it formed part of the relay software under the relevant tariff entries and Note 2 to Section 16 of the Customs Tariff Act. On the material available, the software was not shown to be integrated with the relays or used as part of the relay package; it appeared to be an independently imported item for installation in computers and communication with other sub-station equipment. That prima facie position supported interim relief, and waiver of pre-deposit with stay of recovery was granted.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in relation to the classification of software imported in CDs along with relays.

Analysis: The software imported in CDs was described as information technology software for use in sub-stations. The competing tariff entries were considered along with Note 2 to Section 16 of the Customs Tariff Act. On the material before the Tribunal, the imported software was not shown to be part of the relay software or to be used with the relays imported by the appellant. The software appeared to be an independently imported item to be installed in computers and to communicate with the other equipment and software in the sub-station. On that basis, the appellant established a prima facie case for interim relief.

Conclusion: Waiver of pre-deposit and stay of recovery were granted.

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