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2015 (1) TMI 1034 - AT - Central ExciseWaiver of pre deposit - SSI exemption - assembly / manufacture of amplifier speakers with or without FM radio - putting brand name - Notification No. 8/2003-C.E., dated 1-3-2003 - Held that:- Prima facie, the demand relating to amplifier speakers without FM radio confirmed by treating the processes of putting others’ brand names and repacking as amounting to manufacture would be difficult to sustain in the absence of any deeming provision to treat these processes as amounting to manufacture. However, putting the brand names of others on the amplifier speakers with FM radio bought from others would amount to manufacture in view of the above-referred deeming provision and consequently these goods will be liable to duty because goods bearing brand names of others are not eligible for SSI exemption as per para 4 of SSI exemption Notification No. 8/2003-C.E., dated 1-3-2003. - amplifier speakers with or without FM radio manufactured by them and cleared under their own brand name would be eligible for SSI exemption under Notification No. 8/2003-C.E., dated 1-3-2003 as their clearances were below the threshold limit. - it is not necessary to verify these figures at this stage or to delve deep into the possibility of the suppliers/buyers of speakers being related to the appellants for the mere purpose of arriving at a reasonable figure for pre-deposit for the purpose of fulfilment of the requirements of Section 35F of the Central Excise Act, 1944. As the duty confirmed is of the order of ₹ 88 lakhs, a pre-deposit of ₹ 22 lakhs will fairly serve the said purpose. - Partial stay granted.
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