https://www.taxtmi.com/caselaws?id=166879 Synthetic organic colourants classified as oil or spirit soluble colours or solvent dyes were treated as synthetic organic dyestuffs under Item 14-D of the Central Excise Tariff Schedule, not as pigments or other colours under Item 14, because the tariff phrase "used in any dyeing process" was read as qualifying synthetic organic derivatives rather than dyestuffs themselves. Technical literature and tariff nomenclature supported the view that dyes and dyestuffs are used interchangeably and that such products may be soluble in water or other solvents. The analysis also rejected any requirement that Item 14-D apply only to products capable of dyeing textile fabrics, since dyeing extends to non-textile materials as well. en-us Tue, 22 May 1984 00:00:00 +0530 Tue, 11 Nov 2014 11:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166879 Synthetic organic colourants classified as oil or spirit soluble colours or solvent dyes were treated as synthetic organic dyestuffs under Item 14-D of the Central Excise Tariff Schedule, not as pigments or other colours under Item 14, because the tariff phrase "used in any dyeing process" was read as qualifying synthetic organic derivatives rather than dyestuffs themselves. Technical literature and tariff nomenclature supported the view that dyes and dyestuffs are used interchangeably and that such products may be soluble in water or other solvents. The analysis also rejected any requirement that Item 14-D apply only to products capable of dyeing textile fabrics, since dyeing extends to non-textile materials as well. Case-Laws Central Excise Tue, 22 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166879