https://www.taxtmi.com/caselaws?id=120813 Bubble gum manufactured as sugar confectionery fell within the exemption for sugar confectionery under Notification No. 6/2002-C.E. because the tariff treated sub-heading 1704.90 as the residual category for sugar confectionery other than chewing gum, while chewing gum was separately classified under 1704.10. The tariff structure and the recognised distinction between bubble gum and chewing gum showed that bubble gum could not be reclassified as chewing gum to deny the exemption. On that basis, bubble gum was entitled to the benefit of the notification. en-us Thu, 08 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 15:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120813 Bubble gum manufactured as sugar confectionery fell within the exemption for sugar confectionery under Notification No. 6/2002-C.E. because the tariff treated sub-heading 1704.90 as the residual category for sugar confectionery other than chewing gum, while chewing gum was separately classified under 1704.10. The tariff structure and the recognised distinction between bubble gum and chewing gum showed that bubble gum could not be reclassified as chewing gum to deny the exemption. On that basis, bubble gum was entitled to the benefit of the notification. Case-Laws Central Excise Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120813