2004 (7) TMI 385

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..... 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 Central Excise Tariff Act, 1985 based on test reports that the entities .....

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..... sions 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 functions. The exclusion of the entity is called for not called for by an exclusion clause is imperativ .....

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