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Issues: Whether sweetened condensed milk cleared in barrels was, for the purpose of classification, to be treated as concentrated condensed milk put up in unit containers under sub-heading 0401.14, and whether the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery.
Analysis: The dispute on classification involved competing interpretations of Note 3 to Chapter 4 and the expression "unit container". The applicants relied on an earlier Tribunal order in their own case holding that bulk SCM in barrels was not put up in unit containers, and also on the manner of clearance and billing showing varying quantities. The Tribunal found that the issue required detailed consideration at final hearing, but for the purpose of interim relief the earlier order in the applicants' own case and the manner in which duty had ceased to be paid after a favourable appellate order established a strong prima facie case and supported the plea on limitation.
Conclusion: The applicants were entitled to waiver of pre-deposit and stay of recovery of the duty and penalties during pendency of the appeal.
Final Conclusion: Interim relief was granted in full and the recovery proceedings remained stayed until final disposal of the appeal.
Ratio Decidendi: Where an earlier appellate order in the assessee's own case supports the classification dispute and the surrounding facts disclose a strong prima facie case, pre-deposit may be waived and recovery stayed pending appeal.
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