JUDGMENT

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’):

(1) Whether a programmed or designed EPROM is an integral part of STD-PCO Unit; and

(2) Whether the appellant herein was entitled to exemption under notification 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 note 6 to Chapter 85 of the 1985 Tariff Act.

2. During the period October 1992 to March 1993 appellant was the manufacturer of STD-PCO unit. The said unit was a computer based equipment. 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.

3. The appellant filed classification list dated 29-5-1992 under which the appellant classified the above unit as an equipment under CH 85.17. In the said classification list, the appellant classified programmed memory chips, EPROM, under CH 85.24 and claimed exemption as a recorded medium under