Classification of imported printer parts stayed on a prima facie basis, including the consequential refund of duty.

On a prima facie basis, interim relief was granted on the classification dispute concerning imported dot matrix printer parts alleged to constitute complete printers. The goods had been imported in four consignments on the same ship from the same supplier, and the packing lists and stated specifications were treated as relevant to the stay request. The order was stayed insofar as it affected classification and assessment, and the consequential refund of duty was also stayed. The remaining portion of the order was not stayed.

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Issues: Whether operation of the order setting aside the assessment of imported dot matrix printer parts as complete printers was to be stayed, and whether consequential refund of duty should also be stayed.

Analysis: The application was considered on a prima facie basis. The goods were imported in four consignments on the same ship from the same supplier, and the department's case was that the parts constituted complete printers. In view of the packing lists and the respondent's indication of the specifications of the parts imported, the order was stayed insofar as it concerned classification and assessment, together with the consequential refund of duty.

Outcome: Interim stay granted in part in favour of the appellant on the classification, assessment, and consequential refund aspects, while the remaining portion of the order was not stayed.

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