Supreme Court of India
M/S Industrial Chemicals vs Collector Of Central Excise. Bombay-I on 5 December, 1996
Equivalent citations: AIR 1997 SUPREME COURT 2045, 1997 (1) SCC 146, 1997 AIR SCW 1859, 1997 AIR SCW 1845, (1997) 2 SUPREME 27.1, 1997 (9) SCC 725, 1997 (1) CRIMES 260, (1997) 2 SUPREME 27.2, (1997) 93 ELT 325, (1997) 68 ECR 1, (1997) 1 LJR 310
Bench: S.P. Bharucha, S.C. Sen
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.