https://www.taxtmi.com/caselaws?id=84937 A textile softening agent admitted to impart softness was treated as a finishing agent used in the textile industry and therefore fell within Chapter 38, specifically Heading 3809; classification under Chapter 34 was not sustainable. Because the exemption claim depended on the product falling outside that tariff position, exemption under Notification 101/86 was unavailable once Chapter 38 classification was applied. The text states the governing principle that a product specifically covered by its admitted use and function cannot be placed in a more general heading, and the related exemption fails with the classification. en-us Fri, 02 Feb 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84937 A textile softening agent admitted to impart softness was treated as a finishing agent used in the textile industry and therefore fell within Chapter 38, specifically Heading 3809; classification under Chapter 34 was not sustainable. Because the exemption claim depended on the product falling outside that tariff position, exemption under Notification 101/86 was unavailable once Chapter 38 classification was applied. The text states the governing principle that a product specifically covered by its admitted use and function cannot be placed in a more general heading, and the related exemption fails with the classification. Case-Laws Central Excise Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84937