Cattle feed machinery classification under Heading 8436 justified prima facie waiver of pre-deposit and stay of recovery.

Machinery for preparing cattle feed was treated as prima facie classifiable under Heading 8436 and sub-heading 8436 10 00 of the First Schedule to the Central Excise Tariff Act, rather than under Heading 8438 as proposed by the Revenue. On that basis, the Tribunal held that the assessee had shown a prima facie case for interim protection. The appellant was therefore entitled to waiver of pre-deposit and stay of recovery.

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Issues: Whether the appellant had made out a prima facie case for waiver and stay by showing that machinery for preparing cattle feed was classifiable under Heading 8436 and not under Heading 8438.

Analysis: On examination of the records and after hearing both sides, the Tribunal found that the demand was on machinery for preparing cattle feed. At the interim stage, the goods were prima facie classifiable under Heading 8436 and sub-heading 8436 10 00 of the First Schedule to the Central Excise Tariff Act as claimed by the assessee, rather than under Heading 8438 proposed by the Revenue. That view was sufficient to establish a prima facie case for interim protection.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery.

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