Bubble gum and Chewing gum classifiable as different commodities under Excise

Excise & Customs : 'Bubble gum' and 'Chewing gum' are different commodities; hence, 'Bubble gum' cannot be classified as 'Chewing gum' under Heading 17041000; 'Bubble gum' is a 'sugar confectionary' and classifiable under sub-heading 1704.90