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
appeal filed by M/s. Joyco India Pvt. Ltd. is whether the Bubble Gum manufactured by them is classifiable under sub-heading 1704.90 as claimed ... Shri S. Madhavan, learned Chartered Accountant, submitted that the appellants manufacture Bubble Gum which was classified by them under sub-heading 1704.90; that the period
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
eyes against a light source. If the glass contains defects such as bubbles, stones, scratches, white spots, paper marks etc are detected. The glass containing ... inspection of the glass. Even if the defects such as scratches and bubbles are found existing then such pieces are not accepted and as such
relating to payment of
Commercial Tax in respect of chewing gum and bubble gum. The
issue was that whether the chewing gum and the bubble ... High Court has
arrived at a conclusion that chewing gum and bubble gum do not
fall under the meaning of 'lozenges
Kurdukar
ORDER
1. The respondent company manufactures coated chewing gum, bubble gum, etc. While chewing gum is specifically covered under Item IA 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
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
clearly held that bubble gum being commercially a distinct item than chewing gum cannot be classified in tariff item 1A of the erstwhile Tariff ... likewise has held that bubble gum is distinct from chewing gum and is required to be classified under sub-heading 1704.90 of Central Excise Tariff
admissibility of CENVAT credit on tattoos placed inside the packs of Bubble Gums weighing 400 gms. with the indication that one tattoo is given free ... buying two pieces of Bubble Gum.
2. I find that the issue stands settled by the decision of the Tribunal in the assessee
