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

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..... tion regarding. Doubts 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 th .....

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..... apter 38 of CET is aligned 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 .....

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