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2010 (4) TMI 688 - BOMBAY HIGH COURT
Steam – Classification - Assessing Authority held that the steam was covered by Entry No. 102 of Schedule-C Part-II, as such, not classifiable as chemical - steam was chemical, but there was nothing to indicate that the term steam in common parlance or commercial parlance is considered or treated as chemical - Tribunal rightly held that the steam cannot be classified under the Notification Entry No. 233 as the same was not chemical