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Issues: Classification of imported resin under Customs Tariff Act - Application for waiver of pre-deposit and stay of recovery - Application for early disposal of appeal.
Classification Issue: The case involved the classification of "Damar Batu" resin imported from Indonesia under SH 1301.90 as claimed by the importer or under SH 1301.10 as suggested by the department. The importer provided a certificate from the Government of East Java Province certifying that no power was used in the manufacture of the goods. Lower authorities classified the goods under SH 1301.10 based on the use of power in manufacturing. The appellants relied on a Board's Circular enabling importers to prove no power usage by producing a certificate. The Tribunal noted that the Circular clarified the legal position correctly, and no contrary decisions were cited. The lower authorities should have followed the Circular and decided the case accordingly. An earlier order in the same case classified identical goods under SH 1301.90 based on the certificate, which became final. The impugned order was set aside, and the appeal was allowed. Waiver of Pre-deposit Issue: The Tribunal considered an application seeking waiver of pre-deposit and stay of recovery in respect of the duty amount. After examining the records and hearing both sides, the Tribunal decided to dispose of the appeal at that stage. The Tribunal dispensed with pre-deposit, allowed early hearing, and proceeded with the appeal. The impugned order was set aside, and the appeal was allowed. Early Disposal Issue: Another application sought early disposal of the appeal. The Tribunal, after considering both applications, decided to dispose of the appeal at that stage. The Tribunal allowed the application for early hearing, set aside the impugned order, and allowed the appeal. The case was thus resolved efficiently and effectively by the Tribunal.
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