Specific tariff classification prevails over residuary entry, and absence of suppression bars extended limitation for duty demands.

Stranded steel wires were treated as falling under the specific wire tariff entry rather than the residuary item, because a stranded form does not change the essential character of wire and a specific classification prevails over a residuary one. The text also notes that the duty demand was time barred, as no suppression was found; the department had not been misled about the nature of the goods, so the extended limitation period was unavailable. The commentary therefore states that classification and limitation both favoured the assessee.

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Issues: (i) Whether stranded steel wires were classifiable under Item 68 of the Central Excise Tariff or under Item 26AA of the Central Excise Tariff; (ii) Whether the duty demand was barred by limitation for want of suppression.

Issue (i): Whether stranded steel wires were classifiable under Item 68 of the Central Excise Tariff or under Item 26AA of the Central Excise Tariff.

Analysis: Stranded wire remains wire, and does not become a residuary or unspecified good merely because it is stranded. Where a specific tariff entry covers wire, the residuary entry cannot be invoked. The Tribunal found that stranded steel wires are more appropriately covered by the specific wire entry and not by the residuary item.

Conclusion: The goods were not assessable under Item 68 of the Central Excise Tariff and were covered by Item 26AA of the Central Excise Tariff.

Issue (ii): Whether the duty demand was barred by limitation for want of suppression.

Analysis: The demand related to an earlier period and was issued later. The Tribunal found no suppression, observing that the department was unaware that the steel core and ground wire were stranded wires and that the facts had not been concealed.

Conclusion: The demand was time barred.

Final Conclusion: The impugned order could not stand, and the assessee succeeded on both classification and limitation.

Ratio Decidendi: A product expressly covered by a specific tariff entry cannot be shifted to a residuary entry merely because of its form or characteristics, and in the absence of suppression the extended demand is barred by limitation.

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