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M/S Industrial Chemicals Vs. Collector of Central Excise, Bombay-I [1996] INSC 1557 (5 December 1996)

S.P. Bharucha, S.C. Sen




The 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.

Dyestuffs 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 dyeing process.

This 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 preset case.

The words being so clear. We don not think that assistance from any external source for their interpretation is called for.

The appeal is dismissed. with no order as to costs.


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