Prima facie coverage under a customs notification justified refusal of stay on the disputed classification.

The stay application concerned whether operation of the Commissioner (Appeals)'s order granting Notification No. 11/97 relief should be suspended. The tribunal found no sufficient prima facie basis to disturb the view that the goods were ophthalmic blanks covered by the notification, and the record did not establish that they were flint buttons or explain any material distinction from the notified goods. Reliance on HSN policy was insufficient to deny the notification at the stay stage, so stay of operation was refused and the application dismissed.

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Issues: Whether stay of operation of the Commissioner (Appeals)'s order granting the benefit of Notification No. 11/97 should be granted.

Analysis: The goods were treated in the impugned order as ophthalmic blanks covered by the notification. No sufficient prima facie basis was shown to disturb that view. The materials did not establish that the goods were flint buttons or explain how they differed from ophthalmic blanks specified in the notification. The reference to HSN policy did not justify denial of the notification at the stay stage.

Conclusion: Stay of operation was refused and the stay application was dismissed.

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