Spent sulphuric acid classification dispute led to dispensation of pre-deposit and grant of stay pending appeal.

In a classification dispute over spent sulphuric acid, the trade notice and departmental endorsement on the classification list indicated that the product was treated as not excisable. The Revenue's contrary Tribunal ruling required closer examination to determine the applicable ratio, and the balance of convenience was found to favour interim relief. Pre-deposit of the duty demand was therefore dispensed with and stay was granted pending appeal.

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Issues: Whether pre-deposit of the duty demand should be dispensed with and stay granted in the appeal concerning classification of spent sulphuric acid.

Analysis: The trade notice and the departmental endorsement on the classification list indicated that spent sulphuric acid was treated as not excisable. The contrary Tribunal decision relied upon by the Revenue required deeper examination to determine the applicable ratio. In the circumstances, the balance of convenience favoured grant of stay.

Outcome: Dispensation of pre-deposit was granted and stay was ordered.

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