Specific tariff entry prevails over residuary classification where processed goods retain their essential identity.

Insulated copper and aluminium strips retained their essential character after insulation and continued to fall within the specific tariff entries for manufactures of copper and aluminium. The residuary Tariff Item 68 could not be invoked because it applies only to goods not otherwise specifically described. Classification under Tariff Items 26A(2) and 27(b) was therefore correct, and the assessee succeeded while the revenue challenge failed.

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Issues: Whether insulated copper and aluminium strips were classifiable under Tariff Item 68 or under the specific tariff entries for manufactures of copper and aluminium.

Analysis: Copper and aluminium strips retain their essential character even after insulation. They continue to answer the description of manufactures of copper and aluminium and are therefore identifiable with the specific entries for such goods. Tariff Item 68 applies only to goods not elsewhere specified and cannot be invoked where the goods fall within a specific tariff entry.

Conclusion: The insulated copper and aluminium strips were correctly assessable under Tariff Items 26A(2) and 27(b), and Tariff Item 68 was inapplicable.

Final Conclusion: The assessee's classification succeeded and the revenue's challenge failed.

Ratio Decidendi: Where goods retain their essential identity after processing and are covered by a specific tariff entry, the residuary entry cannot be applied.

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