Supreme Court of India
Commissioner of Central Excise Hyderabad Iv Commissioner v. M/s Xerox India Ltd. and Ors.
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What the Court ordered
In the facts and circumstances of this case, we see no reason to disturb the findings. Consequently, the Civil Appeal Nos. 5939-5941 of 2010 and Civil Appeal Nos. 11870-11872 of 2018 are dismissed.
Judgment, 21
In brief
Xerox India Ltd. imported parts, modules and accessories of photocopiers/multi-function printers in CKD or SKD condition from its overseas group warehouses, the goods being classified, assessed and charged customs duty and CVD as complete machines under Tariff Heading 8471. At its Hyderabad and Rampur warehouses, the imported components were grouped into sets corresponding to complete machines with or without printers according to customer orders, assigned unique identification numbers, and cleared in their original packing, an activity the assessee described as 'kitting'.…
Authorities it was built on
- 2017 M. D. Frozen Foods Exports Pvt. Ltd. & Ors. v. Hero Fincorp Ltd.
- 1988 Narne Tulaman Manufactures Pvt. Ltd. Hyderabad v. Collector of Central Excise, Hyderabad
- 2015 M/s. Satnam Overseas Ltd. v.. Commnr. of Central Excise, New Delhi.
- 2026 M/s Alupro Building Systems Pvt. Ltd. v. Commissioner of Central Excise Bangalore Ii
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