2007 (2) TMI 377

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..... e Respondent. [Order per : C.N.B. Nair, Member (T) (for the Bench)]. Heard both the sides and perused the record. 2. The issue raised is whether bubblegum , manufactured and cleared by the appellant was entitled to exemption under S.No. 247 of Notification No. 6/2002. That entry may be noted :- 247. 1704.90 Sugar confectionery (excluding white chocolate), not con .....

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..... ed were gums and the Heading clarified that chewing gum and bubble gum are both covered under the category of gums. 5. In the light of the tariff scheme and the Hon ble Supreme Court judgment, it would appear that the preset demand raised by treating bubblegum as falling under the category of chewing gum is not correct. Accordingly, stay application is allowed and recovery stayed till di .....

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