1986 (8) TMI 239

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..... sp;for the Appellant. Shri K..C. Sachar, J.D.R; for the 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 Assista .....

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..... al Representative, for the respondent. To a query from the 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 ingredien .....

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..... s, 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 chewing gum and bubble gum are meant for chewing, the only difference being that in the case of bubble gum, a .....

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..... ot 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 that year. A perusal of the item would show that only specified items of confectionery are covered by the .....

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..... 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 consequent to this finding on classification and grant to the appellants the relief due within 3 mo .....

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