Pre-deposit waiver in dutiability dispute over assembled generating sets granted pending appeal on hardship and Board circular support.

Pending appeal, waiver of pre-deposit of duty and penalty was granted in a dispute over the dutiability of generating sets assembled from bought-out items. The tribunal relied on a Board circular stating that diesel generating sets assembled at site would not attract duty and that past assessments would not be reopened, noted that the goods predated the circular and that duty had not been collected earlier, and treated these circumstances as showing undue hardship. The merits of dutiability were left open.

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Issues: Whether waiver of pre-deposit of duty and penalty should be granted pending appeal in a dispute concerning dutiability of generating sets assembled from bought-out items.

Analysis: The order records reliance on a Board circular stating that diesel generating sets assembled at site would not attract duty and that past assessments would not be reopened. The members noted that the goods in question arose before the circular, that the Department had not collected duty earlier, and that insisting on pre-deposit would cause hardship. The merits of dutiability were left open, but the circular and the surrounding circumstances were treated as sufficient for interim relief.

Outcome: Waiver of pre-deposit of duty and penalty was granted pending appeal.

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