Classification of venetian blinds as textile articles supported waiver of pre-deposit and stay of recovery.

In a classification dispute over venetian blinds, prima facie merit was found in the assessee's claim that the goods were classifiable as made-up textile articles under CETH 6303 92 00, rather than under Tariff Heading 3925 30 00, relying on prior tribunal authority that treated predominantly textile venetian blinds as textile articles. On that basis, waiver of pre-deposit of duty and interest was granted and recovery was stayed pending the appeal.

---

---

Issues: Whether the assessee had made out a prima facie case for waiver of pre-deposit and stay of recovery in a classification dispute concerning venetian blinds.

Analysis: The goods were claimed to be classifiable as made-up textile articles under CETH sub-heading 6303 92 00, while the revenue had classified them under Tariff Heading 3925 30 00. Reliance was placed on prior tribunal authority holding venetian blinds to be made-up textile articles when predominantly made of textiles. On that basis, prima facie merit was found in the assessee's classification claim.

Outcome: Waiver of pre-deposit of duty and interest was granted and recovery was stayed during pendency of the appeal.

---