Tariff classification of bubble gum: commercially distinct product falls under the residuary excise entry, not the specific gum item.

Bubble gum was treated as a commercially distinct product from chewing gum for tariff classification purposes. Although chewing gum was expressly covered under Item IA of the First Schedule to the Central Excises and Salt Act, 1944, bubble gum was not mentioned in that entry. On that basis, the product could not be brought within the specific tariff item merely because it was a form of gum, and the residuary Item 68 was the appropriate classification.

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Issues: Whether bubble gum manufactured by the assessee was classifiable under Item IA of the First Schedule to the Central Excises and Salt Act, 1944, or under the residuary Item 68 of the First Schedule.

Analysis: Chewing gum was specifically covered by Item IA, but bubble gum was not mentioned in that entry. The Tribunal had held that bubble gum was a commercially distinct product and, therefore, could not be brought within Item IA merely because it was a kind of gum. The view that an article not expressly covered by the specific tariff entry and commercially understood as a different product would fall in the residuary entry was found to be a plausible classification approach on the facts.

Conclusion: Bubble gum was not classifiable under Item IA and was liable to fall under Item 68.

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