2004 (8) TMI 459

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....gar coated' as against the claim of the appellants for classifying the chewing gum base under the residual entry 1704.90 with description 'other'. 2. It is the contention of the appellants that chewing gum base is one among the 22 ingredients used in the chewing gum. The item becomes a chewing gum only when all the 22 items are added and when it is marketed as chewing gum and is ready for chewing by the consumer. It is stated by the appellants and supported by their affidavit that the item is only a base and one of the raw materials which cannot be equated to chewing gum and for the tariff purpose it cannot be classified under Chapter sub-heading 1704.10 which covers a final product "chewing gum coated with sugar or not". The findin....

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....g gum which is in a position to be marketed as such with all its ingredients. It is his contention that the single ingredient chewing gum base cannot be considered as chewing gum and by no stretch of imagination it can be treated as complete chewing gum and therefore it has to be classified only as a residual item under the heading 'other'. He also refers to the manufacturing flow chart and pointed out the various processes the ingredients have to undergo to ultimately bring into existence the final product chewing gum. He submitted that chewing gum base does not undergo any of the various processes along with other 22 items to bring into existence chewing gum and therefore it has to be classified only as a residual item. 3. Ld. SDR....