Fixation charges not includible in assessable value, and unconditional stay of recovery was granted for lack of prima facie case.

Fixation charges were not shown on the material to have been split out from the assessable value, and the department's objection rested only on a presumption rather than substantial evidence. The settled position noted was that fixation charges, by themselves, are not includible in assessable value. In the absence of a prima facie case for the department, unconditional stay of recovery was justified and the stay application was allowed.

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Issues: Whether fixation charges were liable to be included in the assessable value for the purpose of pre-deposit and whether stay of recovery proceedings should be granted.

Analysis: The department's objection rested on a presumption that the assessable value had been split into price and fixation charges, but no substantial evidence supported that contention. The settled position was also noted to be that fixation charges, by themselves, are not includible in assessable value. In the absence of a prima facie case in favour of the department, unconditional stay was justified.

Outcome: The stay application was allowed unconditionally and recovery was stayed.

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