Prima facie classification under residuary and parts entries guided interim pre-deposit and stay of duty recovery.

On a stay application against duty recovery, the classification question was examined only prima facie: goods appearing to be parts and accessories of articles under sub-heading 8414.10 would fall under sub-heading 8414.91, while the residuary sub-heading 8414.99 was treated as the alternative entry. No final view on merits was taken because the matter was confined to interim relief. The assessee was directed to pre-deposit Rs. 50,000 within three months; on that deposit, the balance pre-deposit requirement was waived and recovery of the remaining duty was stayed until disposal of the appeal.

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Issues: Whether, for the purpose of deciding the stay application, the goods were prima facie classifiable under the residuary sub-heading 8414.99 or under sub-heading 8414.91 as parts and accessories of goods falling under sub-heading 8414.10, and what pre-deposit, if any, should be ordered.

Analysis: The dispute arose in the context of a stay application against recovery of duty. The classification issue was examined only on a prima facie basis. The residuary character of sub-heading 8414.99 was noticed, and it was observed that parts and accessories of goods otherwise classifiable under sub-heading 8414.10 would appear to fall under sub-heading 8414.91. No final view on the merits was expressed, as the matter was confined to interim relief.

Conclusion: The assessee was directed to pre-deposit Rs. 50,000 within three months, and on such deposit the balance pre-deposit requirement was waived and recovery of the remaining duty was stayed till disposal of the appeal.

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