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1980 (7) TMI 242 - ALLAHABAD HIGH COURTExtract: .......ts a different commercial commodity comes into existence and since it is not covered by the categories mentioned in clause (iv) of section 14 of the Central Act, it cannot be treated as iron and steel but has to be treated as an unclassified item. The revision hence fails and is dismissed, but there will be no order as to costs. Petition dismissed.
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