1987 (9) TMI 152

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..... , 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 known to be stranded wire and the Assistant Collector who appr .....

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..... uld 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. Therefore, the case is based on wrong premises. 4. The assessee .....

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