Prima facie classification dispute over a belt conveyor system justified waiver of pre-deposit and stay of recovery.

A prima facie classification dispute over a belt conveyor system justified interim relief on stay, as the material showed that the appellant had supplied the system minus the belt. On that provisional view, the goods appeared to fall under the heading claimed by the appellant, so the Tribunal held that a sufficient case had been made out to dispense with pre-deposit of duty and to stay recovery of the demand pending appeal.

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Issues: Whether the appellant had made out a prima facie case for dispensing with pre-deposit of duty and staying recovery pending appeal.

Analysis: The application for stay turned on the classification dispute relating to a belt conveyor system. On the material placed, including the customer order and drawings, the Tribunal found that the entire system minus the belt had been supplied by the appellant. In that prima facie view, the goods appeared to fall under the heading claimed by the appellant, and the appellant therefore established a sufficient case for interim relief.

Conclusion: The condition of pre-deposit was dispensed with and recovery of the duty demand was stayed during the pendency of the appeal.

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