M/S. Xerox India Ltd vs Commnr. Of Customs, Mumbai on 22 November, 2010
Centre XD155df which, according to the appellants,
are Multi-Functional Machines performing the functions of printers, fax
machine, copier and/or scanner and therefore, requires ... model. This clearly shows that the printing function emerges as the principal
function and gives the Multi-Functional Machines its essential character.
Having such