1987 (9) TMI 152

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..... dent. [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 known to be stranded wire and the Assis .....

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..... nder 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. Therefore, the case is based on wrong premis .....

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..... was issued on 22-10-1981 for 8-7-1978 and dates preceding it. There was no suppression; only the department was ignorant of the fact that steel core, ground wire, can be and frequently are stranded wires. 6. There is too much to be said against the department's case, and too little or nothing for it. 7. The order, dated 3-9-1983 impugned before the bench is set aside.
Case laws, Decisions, J .....

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