confined to the rate
of tax applicable on the sales of Bubble-gum. According to the
appellant, Bubble-gum is taxable as an unclassified good ... impugned judgment, the High Court arrived
at the conclusion that Bubble-gum is a confectionery item
and, therefore, be taxed at the rate
respective
code of question paper series. The candidate is required to blacken
(bubbling) OMR sheets to furnish the details such as Hall ticket number,
test ... seeking
vacation of the said order stating that the first petitioner wrongly bubbled
both the circles of A and B against the place provided
device or system operative to
reduce or eliminate presence of gas bubbles
from the immersion medium which is essential
element of the Suit Patent without ... device or system operative to reduce or
eliminate presence of gas bubbles from the
immersion medium which is pith and marrow of
the Suit Patent
Asian Power Controls Ltd vs Mrs. Bubbles Goyal on 18 February, 2013
Author: D.Y.Chandrachud
Bench: D.Y.Chandrachud , A.A. Sayed ... Asian Power Controls Ltd. : Appellant
(Orig. Respondent)
V/s.
Mrs. Bubbles Goyal : Respondent
(Orig. Petitioner
....
WITH
APPEAL NO.591 OF 2012
In
COMPANY PETITION
petitioner was provided OMR Sheet, however, he
did not darken the bubble indicating question booklet series in the
said OMR Sheet and left it blank ... examinations with a prayer that he may be allowed to darken the
bubble in the column of question booklet series in the OMR Sheet,
which
petitioners that due to inadvertence, the petitioners did not darken the circles/bubbles to demarcate the question booklet series in column ... issued to them, however, the petitioners did not darken the appropriate circle/bubble mentioned below the box. Thus, the petitioners did not signify
that the assessee are engaged in the
manufacture of chewing gum/bubble gum and were availing the benefit of
Cenvat credit, in respect of inputs ... used in or in relation to the manufacture of
bubble gum, including packing material. The revenue claimed that as the
assessee has wrongly availed
under No. 383562 in class 30 in respect of confectionery, chewing and bubble gum under the provisions of Trade and Merchandise Marks Act, 1958 (hereinafter ... manufacturing and marketing a wide range of sweets and confectioneries including bubble gum. The applicant's predecessors were carrying on business for a long
dismissed.
3. The appellants are engaged in the manufacture of chewing gum/bubble gum and were availing the benefit of CENVAT Credit in respect ... inputs used in or in relation to the manufacture of bubble gum including packing material. The appellants availed Credit on the goods known as Boomer
appeal are, in brief, as under:
1.1 The appellant are manufacturers of bubble gum chargeable to Central Excise Duty. The period of dispute in this ... 2005 to 28/2/2006. There is no dispute that bubble gum contains sugar and is classifiable under heading 1704 of the Central Excise Tariff
