https://www.taxtmi.com/caselaws?id=112563 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. en-us Tue, 10 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112563 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. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112563