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of <h1>Appellate Tribunal: Bubble Gum Classified under Sub-heading 1704.90</h1> <h3>JOYCO INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> The Appellate Tribunal CEGAT, New Delhi, in the case regarding the classification of Bubble Gum under the Central Excise Tariff Act, held that Bubble Gum ... Classification Issues: Classification of Bubble Gum under Central Excise Tariff ActAnalysis:The primary issue in this appeal before the Appellate Tribunal CEGAT, New Delhi was the classification of Bubble Gum manufactured by M/s. Joyco India Pvt. Ltd. The question at hand was whether the Bubble Gum should be classified under sub-heading 1704.90 as claimed by the appellant or under sub-heading 1704.10 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) under the impugned Order.The appellant contended that Bubble Gum should be classified under sub-heading 1704.90, citing previous decisions by the Appellate Tribunal and the Supreme Court. They argued that Bubble Gum is commercially different from Chewing Gum and should not be classified under the same sub-heading. The appellant relied on the interpretation of the Explanatory Notes of HSN to support their classification.On the other hand, the respondent argued that Bubble Gum falls under the term 'Chewing Gum' used in sub-heading 1704.10, as both products are similar in nature and usage. The respondent highlighted the specifications for Chewing Gum and Bubble Gum to demonstrate their similarities.After considering the submissions from both sides, the Tribunal analyzed the Central Excise Tariff at the relevant time, specifically sub-headings 1704.10 and 1704.90. The Tribunal referred to previous decisions, including the case of Gum Products Pvt. Ltd., where the Supreme Court confirmed that Bubble Gum is a commercially different product from Chewing Gum. The Tribunal emphasized the essential and characteristic differences between the two products, such as the ability to produce bubbles by blowing.Based on the precedents set by previous decisions and the interpretation of the Central Excise Tariff, the Tribunal held that Bubble Gum manufactured by the appellant should be classified under sub-heading 1704.90. The Tribunal aligned its decision with the rulings of the Supreme Court and upheld the classification of Bubble Gum as a separate product from Chewing Gum.In conclusion, the Tribunal allowed the appeal, granting the stay of the duty and penalty, and classified the Bubble Gum under sub-heading 1704.90 in accordance with the established legal principles and precedents.
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