https://www.taxtmi.com/caselaws?id=81899 The Tribunal held that stranded wire is distinct and should have been declared separately, but black steel wire falls under high tensile wire description. The Department contended that stranded wire falls under a different chapter heading and should have been specifically declared. However, the Tribunal allowed the benefit of declaration for black steel wire as it falls under high tensile wire description. The appeal was allowed on the ground of time bar due to the Department's awareness of the receipt of stranded wires through gate passes, indicating no intention to evade duty. en-us Thu, 02 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81899 The Tribunal held that stranded wire is distinct and should have been declared separately, but black steel wire falls under high tensile wire description. The Department contended that stranded wire falls under a different chapter heading and should have been specifically declared. However, the Tribunal allowed the benefit of declaration for black steel wire as it falls under high tensile wire description. The appeal was allowed on the ground of time bar due to the Department's awareness of the receipt of stranded wires through gate passes, indicating no intention to evade duty. Case-Laws Central Excise Thu, 02 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81899