Classification of waterproof tarpaulin fabric supported waiver of pre-deposit and stay of recovery on prima facie precedent.

Prima facie application of the Tribunal's classification ruling on waterproof tarpaulin fabric supported waiver of pre-deposit and stay of recovery. The applicant was found to manufacture only waterproof fabric, and the coating layer was not visible to the naked eye. On that basis, the departmental material did not displace the earlier precedent that such fabric falls under Chapter 52 where the coating is not visible. The earlier order was therefore modified, duty deposit was waived, and recovery remained stayed.

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Issues: Whether the earlier order should be modified by waiving deposit of duty amount and staying recovery in view of the prima facie applicability of the Tribunal's classification ruling on waterproof tarpaulin fabric.

Analysis: The application was considered on the basis that the applicant manufactured only waterproof fabric, the coating was not visible to the naked eye, and the departmental material did not displace the earlier Tribunal ruling that such waterproof tarpaulin fabric would fall under Chapter 52 where the coating layer is not visible. The precedent was found, prima facie, applicable to the facts.

Outcome: The earlier order was modified and deposit of the duty amount was waived, with recovery stayed.

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