Broad tariff-heading exemption applies to all goods within Heading 34.03 unless the notification expressly narrows its scope.

An exemption notification referring to tariff entry 3403.00 was construed as applying to the entire Heading 34.03, because the entry did not correspond to a separate tariff sub-heading and no narrower limitation was expressed. Preparations used for softening or lubricating textile materials, including goods classifiable under sub-heading 3403.90, therefore qualified for the concessional rate. The Revenue's attempt to confine the benefit only to lubricating preparations under sub-heading 3403.10 was rejected, and the exemption was held available to all goods covered by the heading.

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Issues: Whether preparations falling under Heading 34.03, including those classifiable under sub-heading 3403.90, were entitled to the concessional rate under the exemption notification.

Analysis: The goods were used for softening or lubricating textile materials and were covered by the broad description in Heading 34.03. The notification referred to tariff entry 3403.00, which did not correspond to a separate sub-heading in the tariff and was treated as referring to the whole heading. The description in the notification was therefore not confined only to lubricating preparations under sub-heading 3403.10, and the distinction suggested by the Revenue was not accepted.

Conclusion: The benefit of the notification extended to all preparations covered by Heading 34.03, including those under sub-heading 3403.90, and the Revenue's appeal failed.

Final Conclusion: The concessional notification was held applicable to the entire heading, so the demand raised by the department did not survive.

Ratio Decidendi: Where an exemption notification refers to a tariff heading in broad terms, it applies to all goods covered by that heading unless the notification expressly restricts its scope to a narrower sub-heading.

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