1996 (12) TMI 69

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..... 2-1996 - S.P. Bharucha and S.C. Sen, JJ. [Order]. - The short question here relates to the interpretation of Tariff Item 14D of the Central Excise Tariff. It reads thus :- "Synthetic organi .....

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..... e to dyestuffs would be tautology. The words can, therefore, apply only to synthetic derivatives which are used in the dyeing process. 3. This is the view that was taken by the Customs, Excise and G .....

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