Prima facie classification under Chapter 29 upheld for a high-purity chemical compound, with waiver of pre-deposit and stay granted.

Imported goods described in the test report as a chemical compound of 99% purity were treated prima facie as a separately defined chemical compound classifiable under Chapter 29, not as a food preparation under Chapter 21. The reasoning noted that Chapter 21 covers food preparations and that a food additive is not necessarily a food preparation. On the material available, there was no basis at the prima facie stage to move the goods out of Chapter 29. The applicant was therefore granted waiver of pre-deposit for admission of the appeal and stay of recovery during pendency of the appeal.

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Issues: Whether the imported product was prima facie classifiable under Chapter 29 as a separately defined chemical compound, or under Chapter 21 as a food preparation, for the purpose of waiver of pre-deposit and stay.

Analysis: The test report described the product as a chemical compound of 99% purity. On that basis, it was treated as a separately defined chemical compound falling within Chapter 29. The reasoning further noted that Chapter 21 covers food preparations, and a food additive by itself is not necessarily a food preparation. The material on record therefore did not justify, at the prima facie stage, taking the goods out of Chapter 29 and classifying them under Chapter 21.

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

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