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2002 (4) TMI 338 - AT - Central ExciseExtract: ....... Gum as both of them have now been mentioned in the Tariff Heading separately. 6. emsp Following the ratio of the Tribunal rsquo s decision and Supreme Court decision in the case of Gum Products we hold that bubble gum manufactured by the appellants at the relevant time was classifiable under sub-heading 1704.90. Accordingly, the appeal is allowed.
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