Pre-deposit waiver in classification dispute follows earlier stay order pending appeal hearing.

In a classification dispute over whether products fell under Chapter 9 or Chapter 21, the Tribunal considered whether the assessee should be required to make a pre-deposit of duty, interest and penalties. Noting that the same issue had already been dealt with in an earlier stay order for a prior period, the Tribunal held that the dispute would be examined at the appeal stage and followed the earlier interim view. Pending final adjudication, it granted relief from pre-deposit and waived the requirement of duty, interest and penalty deposit.

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Issues: Whether the assessee was entitled to waiver of pre-deposit of duty, interest and penalties in a classification dispute concerning products claimed under Chapter 9 and proposed to be assessed under Chapter 21.

Analysis: The Tribunal noted that the same issue had already been considered in an earlier stay order for a prior period and that the present dispute would be examined at the stage of appeal hearing. Pending such adjudication, the Tribunal followed the earlier stay order and granted relief from pre-deposit.

Outcome: The requirement of pre-deposit of duty, interest and penalties was waived and the stay applications were allowed.

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