Industrial Chemicals Vs. Collector of Central Excise, Bombay-I  INSC 1557 (5 December 1996)
Bharucha, S.C. Sen
O R D
short question here relates to the interpretation of Tariff Item 14D of the
Central Excise Tariff. It reads thus;- "Synthetic organic dyestuffs
(including digment dyestuffs) and synthetic organic derivatives used in any
dyeing process" The question s. do the words "used in any dyeing
process" qualify synthetic organic dyestuffs and synthetic organic
derivatives or only synthetic organic derivatives.
are used in the dyeing process and, therefore, the use of the words "used
in any dyeing process" with reference to dyestuffs would be tautology. The
words can. Therefore, apply only to synthetic derivatives which are used in the
is the view that was taken by the Customs. Excise and Gold (Control) Appellate
Tribunal in an earlier judgment. which has been followed by the Tribunal in the
words being so clear. We don not think that assistance from any external source
for their interpretation is called for.
appeal is dismissed. with no order as to costs.