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    <title>1993 (6) TMI 91 - HIGH COURT AT CALCUTTA</title>
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    <description>The Court held that the reclassification of Lead Oxide Grey under a different sub-heading was invalid due to non-compliance with natural justice principles. The Show Cause Notices issued beyond the limitation period were deemed barred by limitation as they lacked allegations of fraud or collusion. Consequently, the Court set aside the impugned Show Cause Notices and related orders, allowing the writ application with no costs awarded.</description>
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      <description>The Court held that the reclassification of Lead Oxide Grey under a different sub-heading was invalid due to non-compliance with natural justice principles. The Show Cause Notices issued beyond the limitation period were deemed barred by limitation as they lacked allegations of fraud or collusion. Consequently, the Court set aside the impugned Show Cause Notices and related orders, allowing the writ application with no costs awarded.</description>
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