https://www.taxtmi.com/caselaws?id=255835 The Tribunal classified multimedia speakers without FM radio under Heading No. 85184000 and those with FM radio under Heading No. 85279990, based on the Central Excise Tariff Headings. The deeming provision for manufacture under the Central Excise Act, 1944, impacted the eligibility for SSI exemption under Notification No. 8/2003, particularly concerning brand labeling. The appellants were ordered to make a pre-deposit of 22 lakhs to comply with statutory obligations pending the appeal's resolution, emphasizing adherence to Section 35F of the Central Excise Act, 1944. en-us Mon, 09 Jun 2014 00:00:00 +0530 Wed, 28 Jan 2015 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255835 The Tribunal classified multimedia speakers without FM radio under Heading No. 85184000 and those with FM radio under Heading No. 85279990, based on the Central Excise Tariff Headings. The deeming provision for manufacture under the Central Excise Act, 1944, impacted the eligibility for SSI exemption under Notification No. 8/2003, particularly concerning brand labeling. The appellants were ordered to make a pre-deposit of 22 lakhs to comply with statutory obligations pending the appeal's resolution, emphasizing adherence to Section 35F of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255835