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    <title>2001 (8) TMI 133 - HIGH COURT AT CALCUTTA</title>
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    <description>The High Court allowed the writ petition, quashed the proceedings, and issued a writ of Certiorari based on the settled classification of tyre warps under excisable items and the application of the res judicata principle between the parties. The Court rejected the preliminary objections raised regarding the maintainability of the writ petition due to the participation in earlier proceedings, emphasizing the binding nature of previous decisions on the classification of the product.</description>
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