https://www.taxtmi.com/caselaws?id=347209 The Tribunal ruled in favor of M/s Global Enterprises, setting aside the lower authority's classification of multi media speakers with FM radio under the Central Excise Tariff. It determined that the main function of the product was sound amplification, classifying it as speakers under CETH 85184000 rather than as held by the Revenue. Additionally, the Tribunal found that the usage of brand names by GE did not constitute manufacture, and clarified that the SSI exemption applied to GE's manufacturing of multi media speakers with their brand name "EXCEL." The Tribunal dismissed the Revenue's appeals for penalties based on these findings. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 28 Dec 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347209 The Tribunal ruled in favor of M/s Global Enterprises, setting aside the lower authority's classification of multi media speakers with FM radio under the Central Excise Tariff. It determined that the main function of the product was sound amplification, classifying it as speakers under CETH 85184000 rather than as held by the Revenue. Additionally, the Tribunal found that the usage of brand names by GE did not constitute manufacture, and clarified that the SSI exemption applied to GE's manufacturing of multi media speakers with their brand name "EXCEL." The Tribunal dismissed the Revenue's appeals for penalties based on these findings. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347209