Central Excise - Classification of 'Soft Finish Mixture' - Clarification regarding

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....have been expressed regarding the classification of 'Soft Finish Mixture' which is used in the textile industry for giving scrooping and lubricating effect to staple fibre. The main ingredients used in the manufacture of 'Soft Finish Mixture' are reported to be surface active agents falling under Heading No. 34.02. 2. The matter has been examined. It is reported that the product 'Soft Finish Mixt....

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....with Chapter 38 of HSN the product would merit classification under Heading No. 38.09 of CET. Further, as per the exclusion clause, under Heading No. 34.02 of HSN, preparations containing surface active agents where the surface active function is either not required or is only subsidiary to the main function of the preparation are excluded from the Heading No. 34.02. The product under reference re....