Valuation dispute over sachet packs under Section 4 or Section 4A led to partial predeposit relief and stay of recovery.

A valuation dispute over sachet packs turned on whether assessment should be under Section 4 or Section 4A, specifically whether the printed carton MRP or the individual sachet value governed duty calculation. The Tribunal treated the issue as debatable and considered the applicant's reduced deposit offer reasonable for interim relief. It directed a deposit of Rs. 25 lakhs, granted waiver of the balance predeposit, and stayed recovery during pendency of the appeal.

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Issues: Whether the applicant was entitled to full waiver of predeposit and stay pending appeal in a dispute as to whether the goods were assessable under Section 4 or Section 4A.

Analysis: The dispute involved valuation of sachet packs and whether the printed carton MRP or the individual sachet value governed assessment. The applicant disputed the departmental computation and offered to deposit a reduced amount. The Tribunal treated the valuation controversy as a debatable issue and found the offered deposit to be reasonable for the purpose of interim relief.

Conclusion: The Tribunal directed deposit of Rs. 25 lakhs and granted waiver of the remaining dues with stay of recovery during pendency of the appeal.

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