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1978 (2) TMI 194 - MADRAS HIGH COURTExtract: .......lue of it must be much more than the value of the steel that has been used in the nib. In any view of the matter, it is impossible to say that the fountainpen nib is substantially made of stainless steel. Such articles we do not think would fall under item 109 of the First Schedule. We, therefore, dismiss this tax revision case. Petition dismissed.
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