https://www.taxtmi.com/caselaws?id=72927 Specific tariff classification prevails over the residuary entry where stranded steel wires continue to answer the description in Tariff Item 26AA(ia); the text states that stranding does not create a new and distinct article, and the burden to justify resort to the residuary item lies on the Department. It further notes that a duty demand for an earlier period cannot be sustained after approval of the classification list, absent clandestine removal or another lawful basis to reopen the approved position, so the demand is described as time-barred. en-us Fri, 29 Aug 1986 00:00:00 +0530 Wed, 25 May 2011 18:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72927 Specific tariff classification prevails over the residuary entry where stranded steel wires continue to answer the description in Tariff Item 26AA(ia); the text states that stranding does not create a new and distinct article, and the burden to justify resort to the residuary item lies on the Department. It further notes that a duty demand for an earlier period cannot be sustained after approval of the classification list, absent clandestine removal or another lawful basis to reopen the approved position, so the demand is described as time-barred. Case-Laws Central Excise Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72927