Uniform classification of same goods supports prima facie waiver of pre-deposit in excise classification dispute.

In a classification dispute over excisable goods, the tribunal found a strong prima facie case for treating the product as an Ayurvedic medicament rather than an edible preparation. Prior classifications of the same product by other Commissionerates supported the applicant's plea, and the challenge to differential treatment was not addressed in the impugned order. The record did not substantiate the Revenue's suggestion that goods manufactured at different locations were materially different. Applying the principle that the same goods should ordinarily receive uniform classification, the tribunal held that complete waiver of pre-deposit and stay of recovery was warranted pending appeal.

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

Analysis: The dispute centred on whether the product was classifiable as an Ayurvedic medicament or as an edible preparation. The applicant relied on prior classifications of the same product by other Commissionerates, and the challenge to differential treatment was specifically raised but not dealt with in the impugned order. The record also did not support the Revenue's suggestion that the goods manufactured at different locations might be different. In tax matters, uniform classification of the same goods is an important principle, and the materials placed showed a strong prima facie case in favour of the applicant.

Conclusion: The applicant was entitled to complete waiver of pre-deposit and stay of recovery during the pendency of the appeal.

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