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Issues: Whether the Board circular classifying the goods could be applied to clearances made prior to the date of the circular, and whether the appellant was entitled to waiver of pre-deposit and stay of recovery.
Analysis: The demand was founded on Circular No. 45/2001-Cus. dated 7-8-2001, while the goods had been cleared before that date. On that basis, the appellant showed a strong prima facie case that the circular could not be used retrospectively for the earlier clearances.
Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery till disposal of the appeal.
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