M/S. XEROX INDIA LTD. versus COMMISSIONER OF CUSTOMS, MUMBAI

M/S. XEROX INDIA LTD. versus COMMISSIONER OF CUSTOMS, MUMBAI

The principal and essential character of the Multi-Functional Machines is the printing function, as demonstrated by predominance in parts, components, and manufacturing costs. They meet the technical requirements in Chapter Note 5(B), (C), and (O) for classification as units of Automatic Data Processing Machines. Presented independently and not covered by Chapter Note 5(E), the correct classification is under Chapter Heading 8471.60, not the residual heading 8479.89.

Parties
Appellant: Xerox India Ltd.; Respondent: Commissioner of Customs, Mumbai
Jurisdiction
India
Judgment Date
22 November 2010
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Order
Outcome
Appeal allowed.
Legal Topics
Classification Under Customs Tariff Act, Interpretation of Tariff Schedules, Multi Functional Machines
Customs Law Classification Under Customs Tariff Act Interpretation of Tariff Schedules Multi Functional Machines

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Parties

Xerox India Ltd.

Appellant

Commissioner of Customs, Mumbai

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Order

Legal Issues

  1. 1 Whether Multi-Functional Machines imported by the appellants fall under Chapter Heading 8471.60 or 8479.89 of the Customs Tariff Act, 1985

Ratio Decidendi

The principal and essential character of the Multi-Functional Machines is the printing function, as demonstrated by predominance in parts, components, and manufacturing costs. They meet the technical requirements in Chapter Note 5(B), (C), and (O) for classification as units of Automatic Data Processing Machines. Presented independently and not covered by Chapter Note 5(E), the correct classification is under Chapter Heading 8471.60, not the residual heading 8479.89.

Court Disposition

Appeal allowed.

Orders

  • Order of Tribunal in Appeal No. C/300/2002-B dated 05.11.2002 set aside.
  • Multi-Functional Machines models Xerox Regal 5799, Xerox Workcentre XO 100, Xerox Workcentre XO 155df classified under Customs Tariff Chapter heading 8471.60.