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Iron and steel—any other articles Rs. 6 per metric tonne. manufactured from iron or steel other than cutlery, hardware, machines or machine parts not specifically provided for. 41 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. [West Ben. Act (The Schedule.) Serial No. Specified goods Rate of tax 1 2 3 -68. Iron and steel—scrap Rs. 6 per metric tonne.