1987 (9) TMI 152

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..... V. Zutshi, S.D.R., for the Respondent. [Order per : Syiem, Member (T)]. - At the hearing, the learned Counsel for M/s. Indian Aluminium, argued that the demand was time barred. They have made no misdeclaration, since goods declared in the classification list, steel wire, steel core, ground wire of all sizes, were all stranded. There was no point in declaring them as stranded, as they are k....

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....res are not assessable under Item 68 but under Item 26AA. It would be another matter if the tariff had a heading "stranded wire". Then the wire, when it is stranded, finds a more fitting coverage, a coverage more specific in its present state. But the choice in this dispute is between "wire" and "goods not specified elsewhere." Since the (stranded) wire is specified in 26AA, it cannot enter 68. Th....