1986 (8) TMI 239

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....with S. Ram Kumar,  for the Appellant. Shri K..C. Sachar, J.D.R; for the Respondent. [Order per: G. Sankaran].  - This is an appeal against order-in-appeal No. 123/85(M), dated 10-7-1985 passed by the Collector of Central Excise (Appeals) whereby the Collector confirmed the Order-in-original C. No. V/68/3/5/84 VC, dated 7.1.85 passed by the Assistant Collector of Central Excise,....

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....ants and Shri K.C. Sachar, Departmental Representative, for the respondent. To a query from the Bench, both sides stated that there was, to their knowledge, no earlier decision on the issue by any competent authority. 4. The lower authorities have negatived the claim for classification of bubble gum under Item No. 68 and held that it is classifiable as chewing gum under Item No. 1A(1) on t....

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....  4.5 5.5 v) Sucrose, percent by mass, Max 70.0 60.0  It may be seen from the above table that there are differences, though not substantial, in the proportions in which different ingredients are required to be present in the two types of gums as also in some of the results which, the gums, on test, should yield. Another reason advanced by the lower authorities in su....

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.... bubble gum before the authorities administering other laws as confectionery. This, however, is not decisive of the questions. The appellants do not deny indeed, Shri Tandon admitted before us, that bubble gum is a kind of confectionery. However, Item No. 1A does not take within its scope all kinds of confectionery. For example, "boiled sweets" which, till the Budget of 1977, used to fall under It....