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Issues: Whether the words "used in any dyeing process" in Tariff Item 14D of the Central Excise Tariff qualify both synthetic organic dyestuffs and synthetic organic derivatives, or only synthetic organic derivatives.
Analysis: The language of the tariff item was treated as clear and self-contained. Since dyestuffs are themselves used in dyeing, attaching the phrase "used in any dyeing process" to synthetic organic dyestuffs would be redundant. The phrase was therefore read as qualifying only synthetic organic derivatives. In view of the clarity of the words used, no external aid to interpretation was considered necessary.
Conclusion: The qualifying words apply only to synthetic organic derivatives and not to synthetic organic dyestuffs.