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1994 (11) TMI 99 - MADRAS HIGH COURTExtract: ....... 11 thereof. The Supreme Court has categorically pointed out that so long as the product retains the character of the raw material that is of iron and steel, it will qualify under item No. 1 and when it is a product identifiable as an article made of iron and steel, it will qualify under item No. 11. The reference is answered accordingly. No costs.
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