https://www.taxtmi.com/caselaws?id=41121 The expression "used in any dyeing process" in Entry 14D of the Central Excise Tariff was held not to qualify synthetic organic dyestuffs, so the fact that the oil colours were not used in dyeing did not exclude them from the entry. The demand issue was confined to the correct procedural provision: it could be raised only under Rule 10 and not under Rule 10A, so the demand was restricted to the three-month period under Rule 10. The tariff entry therefore applied to the goods, but the demand survived only to a limited extent. en-us Tue, 31 May 1977 00:00:00 +0530 Fri, 21 May 2010 11:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41121 The expression "used in any dyeing process" in Entry 14D of the Central Excise Tariff was held not to qualify synthetic organic dyestuffs, so the fact that the oil colours were not used in dyeing did not exclude them from the entry. The demand issue was confined to the correct procedural provision: it could be raised only under Rule 10 and not under Rule 10A, so the demand was restricted to the three-month period under Rule 10. The tariff entry therefore applied to the goods, but the demand survived only to a limited extent. Case-Laws Central Excise Tue, 31 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41121