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Supreme Court Upholds CESTAT Order Holding Kitting Not Manufacture Under Central Excise Act; Revenue's Appeal Dismissed. Activity of Grouping Imported Photocopier Modules Without Physical Assembly Not Amounting to Manufacturing Under Section 2(f) of the Central Excise Act, 1944.

The dispute arose from a show cause notice dated 4 May 2007 issued by the Commissioner of Central Excise, Hyderabad-IV, alleging that M/s Xerox India ...