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1985 (4) TMI 315 - CEGAT MADRASExtract: .......cannot be considered as a semi-finished article for the purpose of making steel mesh. It is in the nature of a raw material. As a raw material, it will not be entitled to the facilities under Rule 56B of the Central Excise Rules, 1944. The Collector’s order is, thus, maintainable on the facts of the case. Accordingly, the appeal is dismissed.
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