Pre-deposit waiver in classification disputes depends on a prima facie case and demonstrated hardship

In a classification dispute, waiver of pre-deposit was declined because the goods' classification required detailed examination, the authorities relied on the chemical report, and no financial hardship was pleaded. The appellants therefore failed to establish a prima facie case for dispensing with the duty deposit, and the full duty amount was directed to be deposited within the stipulated time.

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Issues: Whether the disputed goods were entitled to waiver of pre-deposit in a classification dispute and whether the appellants had made out a prima facie case for dispensing with the duty deposit.

Analysis: The classification of the goods was treated as a contentious question requiring detailed examination. The findings of the authorities below were based on the chemical report, and no financial hardship was pleaded. In these circumstances, the appellants were not found to have established a prima facie case for waiver of the deposit requirement.

Outcome: The appellants were directed to deposit the entire duty amount within the stipulated time, and the stay application was disposed of.

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