Central Excise | Mere Grouping and Unpacking Do Not Attract Excise Duty; Revenue's ₹17.86 Crore Demand Against Xerox Dismissed: Supreme Court

The Supreme Court has delivered an important judgment clarifying the scope of “manufacture” under the Central Excise Act, 1944. The case involved the Department of Revenue raising a demand of ₹17.86 crore against Xerox India Ltd. for activities related to grouping and unpacking imported photocopier modules before dispatch. The Court examined whether such activities amounted to “manufacture” to attract excise duty and ruled in favor of the company, setting aside…