9911796707
TMI Blog1986 (8) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Madras VII Division. The Assistant Collector had held that Bubble Gum was a chewing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the ground inter alia that the ingredients of both gums are the same. While this is so, the proportion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 support of their decision is that both chewin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering 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 Item No. 1A, was deleted from that item in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt kinds of chewing gums would be covered by the said entry, but bubble gum which, as we have seen, is not the same thing as chewing gum, cannot be said to be covered by the said entry. 5. In the light of the aforesaid discussion, we hold that bubble gum did not fall under Item No. 1A(1) but under Item No. 68 CET. The appeal is allowed. The Assistant Collector is directed to work out the relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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