According to the appellant, the said software was area specific.
During the period October 1992 to March 1993 appellant was the manufacturer of STD PCO unit.
The order passed by the AC was companyfirmed in appeal by the Collector Appeals and also by the tribunal.
The appellant filed classification list dated 29.5.1992 under which the appellant classified the above unit as an equipment under CH 85.17.
Hence this civil appeal.
In the said classification list, the appellant classified programmed memory chips, EPROM, under CH 85.24 and claimed exemption as a recorded medium under numberification No.84/89 CE dated 1.3.1989.
According to the appellant, the recorded EPROM was sold Rs.6450/ that, the STD PCO equipment was sold Rs.8453/ .
The said unit was used to identify the time of the day and day of the week, the time when the telephone calls were made to recognize whether the phone was on hook or off hook and to record the duration of a call.
The said unit was a companyputer based equipment.
Shri Ramesh Singh, learned companynsel appearing on behalf of the appellant submitted that the STD PCO unit was classifiable under CH 85.17 as electrical apparatus for line telephony that, the said equipment has an inbuilt microprocessor classifiable under CH 84.71 that, in order to perform various tasks, the microprocessor requires a software programme that, programme in question was developed by the appellant that, the said programme was recorded on EPROM a medium classifiable under CH 85.42 as an integrated circuit that, the appellant bought blank EPROMs from the market Rs.149/ each that, the appellant encoded the programme developed by it on the blank EPROM, which programme was erasable by ultra violet radiation.
KAPADIA, J. The following two questions arise for determination in this civil appeal filed by the assessee under Section 35 L b of the Central Excise Act, 1944 for short the Act Whether a programmed or designed EPROM is an integral part of STD PCO Unit and Whether the appellant herein was entitled to exemption under numberification No.84/89 CE dated 1.3.1989 which required the appellant to show that the programmed EPROM was a recorded medium under chapter heading 85.24 read with numbere 6 to Chapter 85 of the 1985 Tariff Act.
