Case Law Details
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 85176290 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.
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;
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