https://www.taxtmi.com/caselaws?id=331004 Loading business software into a Nucleus Device does not constitute manufacture under central excise law because the imported device was already a complete article with basic input-output functionality and embedded primary features. Software loading only improved utility and did not create a new product with a distinct name, character, or use. The process therefore fell outside the ordinary meaning of manufacture under the Central Excise Act, 1944 and outside any deemed manufacture provision. Chapter Note 10 of Chapter 85 applied only to goods of heading 8523, not to the device classified under heading 8517, and no chapter note covered software loading on such goods as manufacture. en-us Fri, 15 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331004 Loading business software into a Nucleus Device does not constitute manufacture under central excise law because the imported device was already a complete article with basic input-output functionality and embedded primary features. Software loading only improved utility and did not create a new product with a distinct name, character, or use. The process therefore fell outside the ordinary meaning of manufacture under the Central Excise Act, 1944 and outside any deemed manufacture provision. Chapter Note 10 of Chapter 85 applied only to goods of heading 8523, not to the device classified under heading 8517, and no chapter note covered software loading on such goods as manufacture. Case-Laws Central Excise Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331004