M/S INDUSTRIAL CHEMICALS vs COLLECTOR OF CENTRAL EXCISE. BOMBAY-I

The Supreme Court interpreted Tariff Item 14D of the Central Excise Tariff, concluding that the phrase 'used in any dyeing process' applies only to synthetic organic derivatives and not to synthetic organic dyestuffs, as the latter are inherently used in dyeing. The Court upheld the earlier decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the language of the statute is clear and does not require external interpretation. Consequently, the appeal was dismissed without costs.