https://www.taxtmi.com/caselaws?id=73275 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. en-us Thu, 10 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73275 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. Case-Laws Central Excise Thu, 10 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73275