TMI Blog2004 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... acts are involved and hence they are taken up together for disposal as per law. The appellants had cleared bought out items along with traffic controllers on which they had paid duty. The bought out items were sent to the site where they were assembled along with the traffic controllers for manufacture of traffic signal system, which according to the appellant is an immovable property. The Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the bought out items were shown in the invoice of the traffic controller and hence it has been considered as part of the traffic controller and it has been held that its value is required to be added in the assessable value. 3. Ld. SDR relied on the judgment of the Tribunal rendered in the case of Telekrit Electricals (Nagpur) Pvt. Ltd. v. CCE [2001 (134) E.L.T. 765 (T)], Network Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cables. They are not part of the traffic controller. All these items go to form traffic signal system, which according to the appellant is an immovable property. The authorities below have held that the value of the bought out items is to be added to the assessable value of traffic controller. On a perusal of the judgments cited by the Counsel we find that the value of the bought out items is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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