ANJALEEM ENTERPISES PVT. LTD. vs COMMNR. OF CENTRAL EXCISE, AHMEDABAD

The Supreme Court addressed two key issues under Section 35-L(b) of the Central Excise Act, 1944: (1) whether a programmed EPROM is an integral part of an STD-PCO unit, and (2) the appellant's entitlement to exemption under notification No.84/89 CE dated 1.3.1989. The Court held that the programmed EPROM is indeed an integral part of the STD-PCO unit and not classifiable as a separate recorded medium under Chapter 85.24, thus denying the exemption claimed by the appellant. The outcome affirmed the classification of the STD-PCO unit under Chapter 85.17, leading to the recovery of excise duty.