Chewing gum base classified as residual other entry because it lacks the finished product's commercial identity and consumable form.

Chewing gum base, as a raw material or semi-finished input, is not classifiable as chewing gum under sub-heading 1704.10 because the finished product comes into existence only after further ingredients and processing are added. The base is neither marketed as chewing gum nor fit for immediate consumption, so it falls under the residual sub-heading 1704.90 as other. The classification depends on whether the item has attained the commercial identity and consumable form of the finished product, consistent with the HSN notes treating chewing gum as a ready-to-consume confectionery item.

---

---

Issues: Whether chewing gum base, being an ingredient used in manufacture of chewing gum, is classifiable under Chapter sub-heading 1704.10 as chewing gum, or under the residual entry 1704.90 as other.

Analysis: Chewing gum is the finished, consumable product that comes into existence only after the base is combined with other ingredients and subjected to further manufacturing processes. The chewing gum base, by itself, is only a raw material or semi-finished input and is neither marketed as chewing gum nor fit for immediate consumption. The HSN notes support classification of chewing gum as a ready-to-consume solid or semi-solid confectionery product. A product that has not attained the stage of chewing gum cannot be brought within the specific entry for chewing gum merely because it is used in its manufacture.

Conclusion: Chewing gum base is not classifiable under sub-heading 1704.10; it is classifiable under the residual sub-heading 1704.90 as other, in favour of the assessee.

Ratio Decidendi: A tariff entry for a finished edible product cannot be applied to a mere ingredient or semi-finished base unless the item itself has attained the commercial identity and consumable form of that product.

---