Pre-deposit waiver on financial hardship and strong prima facie classification claim under Heading 87.07 secured relief.

Waiver of balance pre-deposit was granted where the appellants had already made part payment, furnished a bank guarantee for the secured amount, and demonstrated financial hardship. The Tribunal treated the later classification ruling cited by the appellants as creating a strong prima facie case that a body built on a duty-paid chassis fell under Heading 87.07 and qualified for Notification No. 175/86-CE. On that basis, further cash deposit was dispensed with, while the bank guarantee had to remain alive and the vehicle detention was to continue until disposal of the appeal.

---

---

Issues: Whether the appellants were entitled to waiver of the balance pre-deposit in view of financial hardship and the prima facie effect of the later classification ruling relied upon by them.

Analysis: The application concerned modification of an earlier stay order requiring part cash deposit and bank guarantee. The Tribunal noted that the appellants had already deposited part of the amount, had furnished bank guarantee for the balance secured sum, and had shown financial constraints. It further noted that the Apex Court ruling relied upon by the appellants supported classification of body built on duty-paid chassis under Heading 87.07 with the benefit of Notification No. 175/86-CE, which gave the appellants a strong prima facie case for waiver of further cash deposit.

Outcome: The balance pre-deposit was waived, subject to keeping the bank guarantee alive and continuation of detention of the vehicle until disposal of the appeal.

---