Prima facie classification of spike-guard under Tariff Heading 8537 justified waiver of further pre-deposit and stay of recovery.

For waiver of pre-deposit and stay, the spike-guard was held prima facie classifiable under Tariff Heading 8537 rather than 8536. The goods were described as a device for distributing electricity from a single plug point, with multiple sockets, switches, fuses, an electric cord and plugs. On that prima facie view, the amount already deposited was treated as sufficient for hearing the appeal, and no further pre-deposit was considered necessary. The remaining duty, interest and penalty were therefore waived, and recovery was stayed pending disposal of the appeal.

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Issues: Whether, for the purpose of considering waiver of pre-deposit and stay, the goods described as spike-guard were prima facie classifiable under Tariff Heading 8537 rather than Tariff Heading 8536, and whether the pre-deposit of the remaining duty, interest and penalty should be waived.

Analysis: The goods were described as a device used for distribution of electricity from a single plug-point, consisting of a panel with multiple sockets, switches, fuses, electric cord and plugs. On a prima facie view, the goods appeared to answer Tariff Heading 8537 as contended by the appellant, and the amount already deposited was considered sufficient for hearing of the appeal. In that view, insistence on further pre-deposit was not warranted pending disposal of the appeal.

Conclusion: The pre-deposit of the remaining duty, interest and penalty was waived and recovery was stayed during the pendency of the appeal, in favour of the assessee.

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