Supreme Court on Whether Kitting and Assembling Imported Photocopier Modules Amounts to Manufacture

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Case: COMMISSIONER OF CENTRAL EXCISE HYDERABAD IV COMMISSIONER v. M/S XEROX INDIA LTD. AND ORS.
Court: Supreme Court of India
Date: 05-08-2026
Law: Central Excise Act.

Full Judgment → MCQ Test →

Highlights of the Judgment:

• Detailed examination of whether kitting and assembling imported photocopier modules constitute manufacture under Section 2(f) of the Central Excise Act, 1944.
• Application of the twofold test of manufacture (essential character test and commercial user test) established in Servo-Med Industries.
• Interpretation of Note 6 to Section XVI of the Central Excise Tariff Act, 1985 regarding the conversion of incomplete or unfinished articles.
• Distinction between mere packaging, pinning, and actual physical transformation bringing a new distinct commercial commodity into existence.