Prima facie classification dispute and absence of suppression justified waiver of pre-deposit and stay of recovery.

Prima facie relief was granted on pre-deposit because the goods appeared, on the available material, to have been used for industrial and technical purposes, while the applicant had disclosed the fabric composition and classification was reasonably open to more than one view. The Tribunal also relied on the Board's circular, earlier tribunal authority, and the absence of clear material at this stage to establish suppression. Duty and penalty were therefore waived for pre-deposit purposes, and recovery was stayed pending disposal of the appeal.

---

---

Issues: Whether the applicant had made out a prima facie case for waiver of pre-deposit of duty and penalty, and whether recovery of the demanded duty and penalty should be stayed pending disposal of the appeal.

Analysis: The Tribunal found that the goods were shown, on the available material, to have been used for industrial and technical purposes, while the applicant had declared the composition of the fabrics and there were indications that more than one view on classification was possible. The Tribunal also noted the Board's circular and the earlier tribunal view relied upon by the applicant, as well as the absence of clear material at this stage to establish suppression sufficient to deny interim relief.

Outcome: The duty and penalty were waived for pre-deposit purposes and their recovery was stayed.

---