Pre-deposit waiver in classification dispute limited where imported goods were in primary form and prima facie case was weak.

In a classification dispute over imported goods, complete waiver of pre-deposit was declined because the goods were found to be in primary form and not clearly covered by the cited precedent involving finished plastic articles or components. The prior remand in the appellant's own matter did not finally determine classification, so the appellant had not established a strong prima facie case for full waiver. Partial interim relief was nevertheless granted: a pre-deposit was ordered, the balance was waived, and recovery was stayed pending appeal.

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Issues: Whether the appellant had made out a strong prima facie case for complete waiver of pre-deposit in a classification dispute concerning imported goods, and what interim relief should be granted pending appeal.

Analysis: The imported goods were found to be in primary form, distinct from finished plastic articles or components dealt with in the cited precedent. The prior remand in the appellant's own case did not conclude the classification issue. On this basis, complete waiver was not warranted, though partial relief was justified.

Outcome: The appellant was directed to deposit Rs. 2,00,000 within six weeks, and the balance of the pre-deposit was waived with recovery stayed during the pendency of the appeal.

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