Supreme Court on duplication of CD in Oracle Software India Ltd. 320 ITR 546(SC): Commercial duplication cannot be compared to home duplication. Complex technical nuances are required to be kept in mind while deciding issues of the present nature. 8. From the details of Oracle Applications, we find that the software on the master media is an application software. It is not an operating software. It is not a system software. It can be categorized into product line applications, application solutions and industry applications. A commercial duplication process involves four steps. For the said process of commercial duplication, one requires master media , fully operational computer, CD blaster machine (a commercial device used for replication from master media ), blank/unrecorded CD also known as recordable media and printing software/labels. The master media is subjected to a validation and checking process by software engineers by installing and rechecking the integrity of the master media with the help of the software installed in the fully operational computer. After such validation and checking of the master media , the same is inserted in a machine which is called as the CD blaster and a virtual image of the software in the master media is thereafter created in its internal storage device. This virtual image is utilized to replicate the software on the recordable media. 9. What is virtual image ? It is an image that is stored in computer memory but it is too large to be shown on the screen. Therefore, scrolling and panning are used to bring the unseen portions of the image into view. [See Microsoft Computer Dictionary, Fifth Edition, p. 553] According to the same dictionary, burning is a process involved in writing of a data electronically into a programmable read only memory (PROM) chip by using a special programming device known as a PROM programmer, PROM blower, or PROM blaster [See pp. 64, 77 of Microsoft Computer Dictionary, Fifth Edition]