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1984 (5) TMI 48 - CEGAT, NEW DELHI-LBExtract: .......retation and hold the expression IRON IN ANY CRUDE FORM qualifies part of the item and not the whole of it. 1 would, therefore, for myself not express any finding either way about the term qualifying whole or part of the item leaving the matter open. With the above observations, I would agree with the main conclusion that appeals deserve rejection.
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