2007 (2) TMI 377

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...., for the 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 containin....