COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-IV versus M/S XEROX INDIA LTD. & ORS.

Case summary from SCR

Issue for Consideration Issue arose whether the activity undertaken by the Assessee at its warehouse, the grouping and, to whatever extent, the fitting together of imported modules into Xerox Photocopier machines to meet a customer’s need, amounts to “manufacture” within of the Central Excise Act, 1944 r/w Note 6 to s.XVI of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Act, 1944 – s.2(f) – Central Excise Tariff Act, 1985 – Note 6 to s.XVI of the First Schedule – Grouping and, fitting