AdvertisementCommissioner of Central Excise Vs Xerox India Ltd. & Ors. (Supreme Court of India) Supreme Court: ‘Kitting’ of Imported Modules Does Not Amount to Manufacture; Excise Duty Not Leviable Without Emergence of a New Product The Supreme Court dismissed the Revenue’s appeals and held that grouping, pinning and plugging imported photocopier modules (“kitting”) according to customer specifications does not amount to “manufacture” under Section 2(f) of the Central Excise Act, as no new product having a distinct name, character or use comes into existence. The Reven...