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1986 (11) TMI 282 - CEGAT, NEW DELHIExtract: .......order-in-appeal that the troughs are made from cut ends of the coils or sheets of uneven thickness. From all, one can see in the documents and the proceedings, the troughs are more appropriately called steel melting scrap, particularly when they are really melted, than strips. The assessment of the trough materials should be as steel melting scrap.
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