2004 (7) TMI 385

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....hri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides and considering the issues it is found :- (a)        Matter involved the classification of certain entities which are claimed by the appellants to be under Heading 3809.00, while Revenue has classified the same under Heading 3402.00 of Centra....

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....ld not always be under Chapter Heading 3402. A reading of the head notes under 3402 of HSN, for inclusions and coverage thereunder has to be restricted by the exclusion clause under the same head note. In the present case such like agents/preparations used in Textile Industry stand excluded. They are recommended to placed under different chapter headings based on primary function and subsidiary fu....