https://www.taxtmi.com/caselaws?id=4581 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. en-us Mon, 28 Jan 2008 00:00:00 +0530 Mon, 14 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4581 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. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4581