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2006 (1) TMI 271 - SC - Central ExciseWhether a programmed or designed EPROM is an integral part of STD-PCO Unit? Whether the appellant herein was entitled to exemption under notification No. 84/89-C.E., 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 note 6 to Chapter 85 of the 1985 Tariff Act? Held that:- Appeal dismissed. As in the present case, the levy is on a computer based embedded system. The software embedded in the programmed EPROM, which is an IC chip, constitutes the “brain” of the system. The programmed EPROM is an integral part of the system. The levy is on the unit. The levy is not on the programmed EPROM. The programme embedded is not an easily removable. Hence, it will not fall in the category of recorded media under tariff item 85.24 and remains an IC under tariff item 85.42.
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