ANJALEEM ENTERPISES PVT. LTD. vs COMMNR. OF CENTRAL EXCISE, AHMEDABAD — C.A. No. 2487/2000

Case Summary The Supreme Court dismissed Anjaleem Enterprises' appeal, ruling that programmed EPROMs in STD-PCO telephone units are integral components classifiable as integrated circuits (heading 85.42), not exempt software (heading 85.24). The Court held that EPROMs—unlike removable storage like floppies—are permanently embedded hardware performing intelligent functions and thus their value must be included in the unit's assessable excise duty, rejecting the appellant's claim for exemption under Notification 84/89. This case analysis is maintained by casestatus.in based on publicly available court records.