M/S. Industrial Chemical v. Collector of Central Excise, Bombay - I

The short question here relates to the interpretation of Tariff Item F 14D of the Central Excise Tariff. It reads thus : "Synthetic organic dyestuffs (including pigment dyestuffs) and syn­ thetic organic derivatives used in auy dyeing process.". The question is, do the words 'used in any dyeing process' qualify synthetic G 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 H 553 554 SUPREME COURT REPORTS (1996] SUPP. 9 S.C.R. A 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 present case. B The words being so clear, we do not think that assistance from any external source for their interpretation is called for. TJie appeal is dismissed, with n<? order as to costs. T.N.A. Appeal dismissed. ..