Supreme Court · 2006 INSC 25 · Decided 16 January 2006
Anjaleem Enterprises PVT. LTD. v. Commissioner of Central Excise, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 2006 INSC 25 · [2006] 1 S.C.R. 400
- Case number
- CIVIL APPEAL No. 2487/2000
- Decided
- 16 January 2006
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 194./. Section 35UCentral Excise Tariff Act. 1985; Tariff Headings 85.17, 85.24 and 85.42: Note 6 lo Chapter 85 of the Act; Note C 2 lo Section XVI/Exemption Notification No.84189 dated 1.3.1989: Valuation-(:omputer based STD-PCO Uni/ with Programmed memory chip!EPROM-Levy of mailer of !he levy is STD-PCO unit/the final product and no/ the programmed EPROM·--EPROM cunstitule parllcomponenl of the D complete unit--Price of the unit includes price of the componenlfor 1he purpose of assessing the value of 1he unit--Since the compl•:le unit cleared al
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