What are the principles for determining essential character of a product, in case they are naturally bundled?

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....onents of the product i.e. which.component has highest value, will give the essential character to the product. In the case of Xerox India Ltd. [2010 (11) TMI 20 - Supreme Court of India] it was held that It is not in dispute that the Multi-Functional Machines in question, Xerox Regal 5799 has about 85% of the its total parts and components along with manufacturing cost allocated to printing, as d....