Supreme Court of India
M/s. Xerox India Ltd. v. Commissioner of Customs, Mumbai
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, we are of the opinion that the C correct classification for the imported Multi-Functional Machines involved in this case, namely models Xerox Regal 5799, Xerox Workcentre XO 100. and Xerox Workcentre XO 155df should be under Customs Tariff Chapter heading 84.71.
Judgment, page 12
From the headnote
Customs Tariff Act, 1985 - Chapter Heading 8471.60 and 8479.89 - Multi-Functional Machines (which include printer, scanner and copier) - Classification of - Held: The Multi-Functional Machines in question, having printing function as the principal function meets the requirement of Chapter Note 5(8), 5( ) and 5(0) - Chapter Note 5( ) not applicable - Thus, classifiable under Chapter Heading 8471.60 and not under 8479.89. O The question for consideration in the instant appeal was whether the Multi-Functional Machines performing the functions of printers, fax machines, copier and/or scanner,
Where later benches applied it
Of those, 1 relied on
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