Classification dispute over aluminium ferrules led to partial pre-deposit relief and stay of recovery, not full waiver.

In a classification dispute over aluminium ferrules used in pencil manufacture, the Tribunal noted only a prima facie view and found the goods did not appear to fit the heading claimed by the applicants. It therefore declined full waiver of pre-deposit, but granted partial relief by directing a substantial deposit, waiving the balance, and staying recovery of the remaining duty until compliance.

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Issues: Whether the applicants were entitled to full waiver of pre-deposit and stay of recovery in a classification dispute concerning aluminium ferrules used in pencil manufacture.

Analysis: The Tribunal recorded only a prima facie view on classification and found that the goods did not appear to merit acceptance under the heading claimed by the applicants. It nevertheless considered partial relief appropriate by directing a substantial pre-deposit and granting waiver of the balance, along with stay of recovery of the remaining duty pending compliance.

Outcome: Full waiver was declined, but partial waiver of pre-deposit and stay of recovery were granted on condition of deposit of Rs. 75,000.

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