Tariff classification dispute supports total waiver of pre-deposit where prior rulings favour the appellant's product heading.

A classification dispute between competing tariff headings was considered at the interim stage for waiver of pre-deposit and stay of recovery. The Tribunal held that earlier decisions classifying similar products under the heading claimed by the appellant, together with later orders taking the same view, gave the appellant a strong prima facie case. On that basis, the demand and penalty were not required to be deposited pending appeal, and recovery was stayed during the appeal proceedings.

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Issues: Whether the appellant had made out a prima facie case for total waiver of pre-deposit and stay of recovery in a classification dispute concerning the goods.

Analysis: The Tribunal noted that the dispute turned on classification between competing tariff headings and that earlier decisions in respect of similar products had held the goods classifiable under the heading claimed by the appellant. Those decisions were treated as binding at the interim stage, and subsequent orders taking the same view strengthened the appellant's prima facie case. The Tribunal therefore found that the demand and penalty did not require pre-deposit at that stage.

Conclusion: The appellant was held entitled to total waiver of the dues adjudged and recovery was stayed during pendency of the appeal.

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