Bubble Gum Classified Separately from Chewing Gum, Eligible for Concessional Duty Rate under Tariff Heading 170410.

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....Concessional rate of duty - bubble gum - bubble gum and chewing gum are two different commodities and, therefore, the word "chewing gum" in heading 170410 of the 8 digit Tariff w.e.f. 28/2/2005 cannot be considered as including bubble gum - benefit of exemption allowed - AT....