dressed state; (iv) [ iron and steel, that is to say,- (i)[pig iron, sponge iron and]cast iron including[ingot moulds, bottom plates] [Substituted ... ingot moulds bottom plates" . ] , iron scrap, cost iron scrap, runner scrap and iron skull scrap; (ii) steel semis (ingots, slabs, blooms and billets
cast Iron' include Gray Iron, Chilled Malleable and
Nodular Iron. Ingot Moulds and Bottom Plates
are nothing but Cast Iron Castings ... hereby clarify that the "cast
castings" are covered within the term "cast
iron including ingot, moulds, bottom plates
basic raw
materials for producing cast iron are pig iron, steel scrap,
iron scrap, cast iron scrap etc. After melting these raw
materials ... Central Sales Tax
Act would cover `castings of cast iron'.
After the judgment of this Court in the case of Bengal
Iron
approval of model may not be required in respect of any cast iron, brass, bullion, or carat weight or any beam scale, length measures
part of
'A' Schedule property and set up an iron
casting foundry under the name and style of
D.L. Singha ... respondent nos. 1 and 2 settled the whole
karbar (business) of iron casting foundry
along with land and all fittings and
fixtures in favour
iron
casting, thus exempt, had been approved.
Cylinder liner was manufactured by the appellant by
casting molten iron in specific shape. By itself ... reads as under :
"25, IRON IN ANY CRUDE FORM - including pig iron,
scrap iron, molten iron or iron cast in any other
shape
also a consignment agent of Electro-steel Castings Limited, Kolkata (West Bengal) for cast iron items.
4. On February 24, 2005, the petitioner ... cited, holding that cast iron was different from iron. Respondent No. 2 held that casting to produce things like pipes, etc., could
undertaken only to complete the manufacture of the castings. Such finished cast iron rolls and cast steel rolls are known and dealt ... hand the said items seek to include castings in any shape or form. The cast iron and cast steel rolls are admittedly
read as under:-
"25. Iron in any Crude form including pig iron, scrap iron, molten iron or iron cast in any other shape ... Intelligence reads : "25. Iron, in any crude form including pig iron, scrap iron, molten iron or iron cast in any other shape
engaged in the manufacture of graded gray iron, malleable and S.G. Iron castings which are supplied to many public undertakings of national importance ... such castings and cast articles of iron which are to be ultimately used as goods falling under Chapters
