1999 (6) TMI 468

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.... castings fall under entry 2 of the Third Schedule and therefore not liable to pay tax once again when they are manufactured from pig iron and cast iron scrap. Entry 2(1) of the Third Schedule reads as pig iron and cast iron including ingot, moulds, bottom plates. If cast iron castings fall under this entry and manufactured from the raw material falling under this entry this cast iron castings are....