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of <h1>Tribunal Waives Pre-Deposit for Bubble Gum Classification Appeal</h1> The Tribunal granted waiver of pre-deposit of duty, interest, and penalty against the appellants in a case concerning the classification of bubble gum ... Classification of bubble gum - whether classifiable under Chapter Heading 1704 10 00 or 1704 90 90 and whether the appellants are entitled to avail benefit of Notification No. 6/2002-CE dated 01/03/2002? - Held that:- As decided in Shri Perfetti Van Melle India (P) Ltd. vs. Commissioner of Central Excise, Delhi - III [2007 (2) TMI 377 - CESTAT, NEW DELHI] bubblegum is classifiable under Chapter Heading 1704.90 and the appellants are entitled for the benefit of the Notification No. 6/2002-CE - the appellants have made a strong case in their favour accordingly waiver of pre-deposit of the duty, interest and penalty granted and stay recovery thereof. Issues: Classification of product (bubble gum) under Chapter Heading 1704 10 00 or 1704 90 90, entitlement to benefit of Notification No. 6/2002-CE, rejection of appeal for non-compliance with stay order.In this case, the issue revolves around the classification of the product, bubble gum, under Chapter Heading 1704 10 00 or 1704 90 90, and the entitlement of the appellants to avail the benefit of Notification No. 6/2002-CE. The learned advocate for the appellant referred to a previous case involving Shri Perfetti Van Melle India (P) Ltd., where it was found that bubble gum is classifiable under Chapter Heading 1704.90 and the appellants are entitled to the benefit of the notification. The Tribunal, after considering the submissions, agreed with the advocate's arguments and granted waiver of pre-deposit of duty, interest, and penalty confirmed against the appellants, staying the recovery thereof. The Tribunal noted that the lower appellate authority had rejected the appeal due to non-compliance with the stay order. However, considering the narrow compass of the issue, the Tribunal proceeded with final disposal of the appeal with the consent of both parties. The Tribunal found that the appellants had a strong case in their favor based on the previous decision involving Shri Perfetti Van Melle India (P) Ltd. Consequently, the impugned order was set aside, directing the lower appellate authority to decide the issue on merits without insisting on any pre-deposit. The appeal and stay application were thus disposed of.
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