Embroidery classification dispute supported prima facie interim relief and stay of recovery pending appeal.

Interim relief was considered on whether embroidery in strips or motifs could be treated as fabric for applying Note 8 to Chapter 58. The text notes that embroidery may appear on visible or invisible ground and that two plausible views existed on the note's applicability. On that basis, a prima facie case was found for the appellant, supporting waiver of pre-deposit and stay of recovery pending the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery pending disposal of the appeal.

Analysis: The dispute turned on whether embroidery in strips or motifs could be treated as fabric for applying Note 8 to Chapter 58. The order noted that embroidery may be on visible or invisible ground and that there were two plausible views on the applicability of the note. In such circumstances, the appellant was found to have made out a prima facie case for interim relief.

Conclusion: Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed during the pendency of the appeal.

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