1997 (3) TMI 96 - SCH - Central Excise

Summary

The Supreme Court held that bubble gum should be classified under the residuary Entry 68 of the Central Excises and Salt Act, 1944, not under Item IA which covers chewing gum. The Tribunal's view was upheld, stating that bubble gum is a distinct item commercially and not the same as chewing gum. The Revenue's appeal was dismissed.