Here in a recently posted webmaster video, The Spam King Google’s Matt Cutts explains about the HTTP status code 404 (Not Found) and 410 (Gone).
Actually, the subject came up when another time Blind Five Years Old from California asked Matt, "Does Google do anything different when encountering a 404 versus a 410?"
Matt response as his word, "404 versus 410 refers to HTTP status code so whenever browser or Google bot asks for page the web server sends back a status code 200 might mean it everything went totally fine 404 means the page was not found and 410 typically means gone as in the page is not found and we do not expect it to come back." In a short answer Matt said, Google treats 404 and 410 differently and should not worry about it.
With a 404 along with 401 & 403 status codes, Google will protect that page for 24 hours in the crawling system. With a 410 status code, Google will mark the page Gone rather than protecting it for 24 hours.
Cutts added, although that is the case, GoogleBot will go returning and check both 404 and 410 responses later to ensure the page is really not there. Google is aware of bugs and server issues that happen and thus will come returning later, several times, other the course of years, to examine to see if the page is ever brought back.
The difference is only essential if you want to optimize a website that has a lot changing content. With 410 discarded contents will be removed quickly from the index, ie exactly 24 hours earlier. This really is hardly important, unless a website is operating on the edge of their crawl and index budgets.
Here is Original Video:
Hope that will help, send your suggestion through the comment box.