Section 25 in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(25)parts and accessories of products specified in items 1 to 24;(b)the expression "Iron and steel" includes pig iron, ingots, blooms, billets and rolled or re-rolled products into basic forms and tool and alloy steel;(c)the expression "Paper" includes pulp, paper board and straw-board;(d)the expression "textiles" includes the products of carding, spinning, weaving, finishing and dyeing yarn and fabrics, printing, knitting and embroidering.
