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
Bubbly Balloons vs Chennai-Ii on 1 March, 2024
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, SOUTH ZONAL BENCH, CHENNAI
COURT HALL ... Appeals II), 60, Rajaji Salai, Custom
House, Chennai 600 001).
M/s. Bubbly Balloons ...Appellant
43, Abbas Garden Second Street,
Luna Nagar, Coimbatore
Respondents herein are engaged in the manufacture of Chewing
Gum, Bubble Gum, Solano Candy and other confectionary items
classifiable under Chapter 17 of First Schedule ... Section 4A of the
Central Excise Act, 1944:
o The Bubble Gums are cleared in a jr containing 150 Bubble Gums;
o Each Bubble
containing coca
1704.10
- Gums, whether or not sugar coated (including chewing gum, bubble gum and the like)
16%
1704.90
- Other
16%
2. The appellants contest ... products so manufactured cannot be considered as chewing gum and bubble gum and the like. They plead that only sugar confectionary similar to chewing
Vapi 2010(20) STR
315 (Tri.-Ahmd.)
(c) Rahil Air Bubbles Pvt. Ltd. V/s. CCE & ST, Rajkot 2019(11) TMI
565-CESTAT Ahmedabad ... aside. The appeal is
allowed with consequential relief.
M/s. Rahil Air Bubbles Pvt. Ltd.- Final Order No. A/11894/2019 dated
passed by Coordinate Bench at
Ahmedabad in the case of Rahil Air Bubbles Pvt Ltd Vs CCE & ST, Rajkot
[Final Order No. A/11894 ... also perused relied upon case laws. In the case of Rahil Air
Bubbles Pvt Ltd Vs CCE & ST, Rajkot (supra), where the issue
tanks at high pressure. The liquid continuously swirls and
exhibits turbulence. Often, bubbles or foam are also formed at the
top. Both the turbulence ... with high pressure, there will
be some turbulence when filling and bubbles will come up. The quantity
of the water in the bucket can only
tanks at high pressure. The liquid continuously swirls and
exhibits turbulence. Often, bubbles or foam are also formed at the
top. Both the turbulence ... with high pressure, there will
be some turbulence when filling and bubbles will come up. The quantity
of the water in the bucket can only
tanks at high pressure. The liquid continuously swirls and
exhibits turbulence. Often, bubbles or foam are also formed at the
top. Both the turbulence ... with high pressure, there will
be some turbulence when filling and bubbles will come up. The quantity
of the water in the bucket can only
tanks at high pressure. The liquid continuously swirls and
exhibits turbulence. Often, bubbles or foam are also formed at the
top. Both the turbulence ... with high pressure, there will
be some turbulence when filling and bubbles will come up. The quantity
of the water in the bucket can only
