Tariff classification of copper clad wire favours the specific wire entry, not the residuary item.

Copper clad wire with a predominantly ferrous core was treated as iron or steel wire coated but not insulated, so it fell within the specific tariff entry for wire rather than the residuary Item 68 of the erstwhile Central Excise Tariff. The material composition showed that copper was only a coating and did not alter the goods' essential character as wire. Item 68 applied only where no specific entry covered the goods, and there was no basis to resort to it here. The analysis also reflected the principle that coating alone does not displace classification under a specific description when the goods retain their essential character. The assessee therefore succeeded on classification.

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Issues: Whether copper clad wire with a predominant ferrous core was classifiable for countervailing duty under the residuary Item 68 of the erstwhile Central Excise Tariff, or under the specific entry for iron or steel wire whether or not coated but not insulated.

Analysis: The goods were described as copper clad wire, and the material composition showed that the core was predominantly ferrous with copper only as a coating. Item 25(14) of the erstwhile Central Excise Tariff covered iron or steel wire whether or not coated but not insulated, showing that coating by itself did not take the goods out of the specific entry. Item 68 was a residuary provision applicable only when goods were not otherwise classifiable under a specific tariff entry. On the facts, the goods continued to answer the description of wire and there was no material to justify resort to the residuary entry. The earlier view taken in the assessee's own case and the cited Supreme Court principle that insulated strips did not cease to be strips also supported the classification under the specific entry.

Conclusion: The goods were not classifiable under Item 68 and were rightly classifiable under the specific wire entry claimed by the assessee, with the result that the assessee succeeded on classification.

Ratio Decidendi: A residuary tariff entry cannot be applied where the goods continue to fall within a specific description, and coating alone does not displace classification under the specific entry if the goods retain their essential character.

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