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    <title>2001 (7) TMI 1286 - CALCUTTA HIGH COURT</title>
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    <description>The court determined that a &#039;necktie&#039; is not a readymade garment but an accessory of clothing, classifying it under Heading 6201 instead of 6203(C) for drawback purposes. The court set aside previous classifications and directed reclassification of the neckties within three months. The writ application was successful, with no costs awarded.</description>
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