1997 INSC 0323
                                       Collector of Central Excise, Madras

                                                           Vs

                                               Gum Products (P) Ltd.

                                           Civil Appeal No. 110 of 1987

                         (CJI A. M. Ahmadi, B. P. Jeevan Reddy, S. P. Kurdukar JJ)

                                                      12.03.1997

                                                        ORDER

The respondent company manufactures coated chewing gum, bubble gum etc. While chewing gum
is specifically covered under Item 1-A of the First Schedule to the Central Excises and Salt Act,
1944, bubble gum does not find a mention in that entry. The question then is whether bubble gum
can be classified under Entry 1-A or under the residuary Entry 68 of the said Schedule. The
Tribunal has taken the view that bubble gum, not having been included in Item 1-A, would fall
under Item 68 of the Schedule, more so because it is commercially a distinct item. The Revenue
contended that bubble gum was a gum-like chewing gum and would, therefore, fall within Item 1-
A(1) of the Schedule. This contention was negatived by the Tribunal firstly because it is not
included in Item 1-A(1) and is commercially known as a different item altogether and is not the
same thing as chewing gum. We see no reason why we should take a different view as the view
taken by the Tribunal is a plausible view. We, therefore, do not see any substance in this appeal filed
by the Revenue and dismiss the same with no order as to costs.