https://www.taxtmi.com/caselaws?id=44481 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. en-us Wed, 12 Mar 1997 00:00:00 +0530 Sat, 03 Mar 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44481 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. Case-Laws Central Excise Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44481