https://www.taxtmi.com/caselaws?id=101773 Bubble gum was held to fall under sub-heading 1704.90 as "other" sugar confectionery, not under sub-heading 1704.10 for chewing gum. The tariff entry distinguished chewing gum from the residuary "other" category, and earlier decisions had treated bubble gum as commercially distinct from chewing gum. Its ability to form bubbles was treated as a functional difference supporting exclusion from the specific chewing gum entry. The HSN explanatory note was read as applying to Heading 17.04 generally and not as expanding the scope of the chewing gum sub-heading. en-us Tue, 02 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101773 Bubble gum was held to fall under sub-heading 1704.90 as "other" sugar confectionery, not under sub-heading 1704.10 for chewing gum. The tariff entry distinguished chewing gum from the residuary "other" category, and earlier decisions had treated bubble gum as commercially distinct from chewing gum. Its ability to form bubbles was treated as a functional difference supporting exclusion from the specific chewing gum entry. The HSN explanatory note was read as applying to Heading 17.04 generally and not as expanding the scope of the chewing gum sub-heading. Case-Laws Central Excise Tue, 02 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101773