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Case nº Ruling No. AAR/44/CE/18/2016 in Application No. AAR/44/CE/24/2015 of AAR Cases, July 15, 2016 (case In Re : Nucleus Software Exports Ltd. Vs)

Judgment Cited in Precedent Map Related
Vincent
JudgeFor Appellant: Shri B.L. Narasimhan, Advocate and For Respondents: Shri Amresh Jain, AR
PresidentV.S. Sirpurkar, Chairman, Shri S.S. Rana and R.S. Shukla, Members
Resolution DateJuly 15, 2016
Issuing OrganizationAAR Cases

Court Information AAR Cases
Citation 2016 (340) ELT 426 (AAR)
Judgment Date 15-Jul-2016
Party Details In Re : Nucleus Software Exports Ltd. Vs
Case No Ruling No. AAR/44/CE/18/2016 in Application No. AAR/44/CE/24/2015
Judges V.S. Sirpurkar, Chairman, Shri S.S. Rana and R.S. Shukla, Members
Advocates For Appellant: Shri B.L. Narasimhan, Advocate and For Respondents: Shri Amresh Jain, AR
Acts Central Excise Act, 1944 - Section 2(f)

Ruling:

1. M/s. Nucleus Software Exports Limited (hereinafter also referred to as applicant) is a Public Limited Company resident in India. Applicant proposes to import a hardware product called the Nucleus Device manufactured by a Chinese entity. Applicant proposes to undertake the activity of loading of business software on said Nucleus Device. Nucleus Device is classifiable under Tariff Entry 8517 62 90 of the First Schedule to the Central Excise Tariff Act, 1985 as Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: other. The Nucleus Device would serve as a cashless currency transmitting apparatus.

2. These Nucleus Devices would be imported into India from a vendor in China. Prior to import of the Nucleus Devices, the Chinese entity would embed the basic input output system onto the Nucleus Devices enabling it to perform primary functions such as processing of input commands and display of data. The purpose of the basic input output system includes the following:-

(a) Enable processing of input commands;

(b) Display the output on the LCD and

(c) Download the business software on the Nucleus Device.

Upon import into India, the Nucleus Devices would be loaded with the business software developed by the applicant before they are sold in the domestic market. The Nucleus Device has connector pins that can be used for downloading software and charging the battery. The business software and data would be loaded into the device using the Software Download, Battery Charger Adapter. Under this procedure, the business software and data would be downloaded into the Flash memory of the Nucleus Device. The Personal Computer (PC) sends the commands to download the software to the Nucleus Device via the USB cable. Before the downloading process, the Nucleus Device needs to be connected to the PC via the Software Download, Battery Charger Adapter.

3. The steps involved in the downloading process are as given below:

Step 1: The download process starts once the personal computer sends the "Initialize Command" to the Nucleus Device on the USB interface. The Nucleus Device responds with the "OK Response".

Step 2: The personal computer sends the "Start Download" command to the Nucleus Device. This indicates to the Nucleus Device that the software download is about to begin and the Nucleus Device...

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