Copper sulphate classification as pesticide supported waiver of predeposit and stay of recovery pending appeal.

Copper sulphate classification was treated as having a prima facie basis under Heading 3808.00 as a pesticide, because an earlier Tribunal decision had already considered and accepted that classification after comparing it with Heading 2833.00. In the absence of any distinguishing feature from that earlier ruling, the Tribunal applied it to the present dispute for interim relief purposes. Duty deposit was waived and recovery was stayed pending appeal.

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Issues: Whether the assessee was entitled to waiver of deposit and stay of recovery pending appeal in a dispute on classification of copper sulphate as a pesticide under Heading 3808.00 or as sulphate of copper under Heading 2833.00.

Analysis: The Tribunal noted that an earlier decision had already classified copper sulphate as a pesticide after considering the competing classifications. In the absence of any reason shown to distinguish that decision, the Tribunal found a prima facie basis to apply it to the present facts.

Outcome: The duty deposit was waived and recovery was stayed.

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