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Scope of the word partly in Note 1 of Chapter 71 of GST Tariff - Goods and Services Tax - GSTExtract To what extent would the word partly connote the percentage of value or quantity by bulk in an item in which precious metal was being used ? This is being asked in context of Chapter 71 of the GST Tariff. Note 1 of Chapter 71 has the phrase made wholly or partly of precious metal - in this frame, what would the word partly connote ?
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