M/S. Xerox India Ltd vs Commnr. Of Customs, Mumbai

The Supreme Court addressed the classification of imported Multi-Functional Machines under the Customs Tariff Act, specifically examining Chapter Headings 8471.60 and 8479.89. The Court upheld the Tribunal's decision that the machines should be classified under the residual heading 8479.89, establishing that a digital printer's ability to function independently of a computer disqualifies it from being classified as a unit of an automatic data processing machine under Chapter 84. The appeal was dismissed, affirming the lower authorities' classification.