- (1.) The respondent company manufactures coated chewing gum, bubble gum etc. While chewing gum is specifically covered under Item I-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.;