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TMI Blog2015 (1) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original the Commissioner :- "(i) ordered that the multimedia speakers, not combined with other machine, be classified under Heading No. 85184000 of the CETA; and the multimedia speakers with F.M. Radio be classified under Heading No. 85279990 of the CETA; (ii) ordered that the goods classified under Heading No. 85279990 of the CETA be assessed in terms of provisions of Section 4A of the Central Excise Act, 1944; (iii) determined, in terms of provisions of Section 11A(2) of the Central Excise Act, 1944, the amount of Rs. 88,27,946/- (Rupees Eighty Eight Lac Twenty Seven Thousand Nine Hundred & Forty Six only) as the amount due from the Appellants on account of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er speakers with or without FM radio would merit classification under Central Excise Tariff Heading 85.18 because FM radio was incidental to the speakers while department has contended that speakers with FM radio would fall under Heading 85.27. It is seen that amplifier speakers with FM radio under Heading 85.27 would be covered under the "Third Schedule" referred to in Section 2(f)(iii) of the Central Excise Act, 1944 for which there is a deeming provision whereby, inter alia, putting a brand name and/or re-packing would amount to manufacture. Such goods cleared after putting the brand names belonging to others will not be eligible for SSI exemption under Notification No. 8/2003 which the appellants wrongly claimed for not paying duty. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sses 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. 6. The appellants have rightly contended that the 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. 7. As per the figures sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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