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1988 (7) TMI 139 - CEGAT. NEW DELHIExtract: .......austic soda as a raw-material as it loses its identity in the process of purification of the brine. We, therefore, hold that barium carbonate is a raw-material used for the manufacture of the caustic soda. The case cited by the respondents also supports this view. 9. In view of above, we allow the appeal of the appellants with consequential relief.
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