9911796707
TMI Blog2004 (8) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ewing 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 finding recorded by the Commissioner that the sub-heading 1704.10 refers also to unco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 reiterated the departmental view as expressed by the lower authorities. 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. In the light of the explanatory notes, the chewing gum base is not marketed as chewing gum in a solid or semi-solid form and it is not suitable for immediately consumption. Therefore the chewing gum base cannot be considered as the final product chewing gum . The finding recorded by Commissioner (Appeals) that chewing gum without sugar coated also falls within 1704.10 and therefore chewing gum base also falls under 1704.10 is not a correct finding. When the chewing gum base has not attained the stage of chewing gum and is in the ingredient stage and it is not in a consumable form then, it cannot be considered as a chewing gum at all for the purpose of classification under sub-heading 1704.10. The bubble gum, which was in a consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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