https://www.taxtmi.com/caselaws?id=72553 Bubble gum was treated as a distinct product from chewing gum for tariff classification because classification depends on essential and distinguishing characteristics, not merely shared use or similar ingredients. Its ability to be blown into bubbles and the different ingredient proportions showed that it was not covered by the specific entry for chewing gum, and the plural reference to "chewing gums" did not expand that entry to include bubble gum. The product therefore fell within the residuary tariff item, and the lower classification was set aside in favour of relief to the assessee. en-us Thu, 14 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 13:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72553 Bubble gum was treated as a distinct product from chewing gum for tariff classification because classification depends on essential and distinguishing characteristics, not merely shared use or similar ingredients. Its ability to be blown into bubbles and the different ingredient proportions showed that it was not covered by the specific entry for chewing gum, and the plural reference to "chewing gums" did not expand that entry to include bubble gum. The product therefore fell within the residuary tariff item, and the lower classification was set aside in favour of relief to the assessee. Case-Laws Central Excise Thu, 14 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72553