http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 1  

PETITIONER: M/S INDUSTRIAL CHEMICALS

       Vs.

RESPONDENT: COLLECTOR OF CENTRAL EXCISE. BOMBAY-I

DATE OF JUDGMENT:       05/12/1996

BENCH: S.P. BHARUCHA, S.C. SEN

ACT:

HEADNOTE:

JUDGMENT:                          O R D E R      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.