Pre-deposit waiver in customs dispute upheld on prima facie manufacture claim for incomplete cathode ray picture tubes.

Balance pre-deposit of duty was waived pending appeal where the import of incomplete cathode ray picture tubes was claimed to require further manufacture before clearance into the domestic tariff area. The prima facie case was supported by Section Note 6 to Section XVI of the Customs Tariff and the Board circular relied on, both indicating that the activity could amount to manufacture. The Tribunal also considered the demand raised against the amount already paid by the appellant, and granted waiver of the remaining pre-deposit during pendency of the appeal.

---

---

Issues: Whether the balance amount of pre-deposit of duty should be waived pending disposal of the appeal.

Analysis: The import of incomplete cathode ray picture tubes was claimed to involve further manufacture before clearance in the domestic tariff area. The process was supported prima facie by Section Note 6 to Section XVI of the Customs Tariff and the Board circular relied upon, which indicated that the activity could amount to manufacture. The demand raised by the Department was also considered against the amount already paid by the appellant.

Conclusion: The balance amount of pre-deposit was waived during pendency of the appeal.

---