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1984 (2) TMI 310 - ALLAHABAD HIGH COURTExtract: .......ade from iron remain iron and steel and fall within the category of hardware. In view of these decisions it is not possible to make any distinction between corrugated cardboard boxes on the one hand and cardboard boxes on the other. In the result I find no merit in this revision. It is accordingly dismissed with costs which are assessed at Rs. 200.
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