Tribunal excludes value of bought-out items from assessable value of traffic controllers.

The Tribunal ruled in favor of the appellant, holding that the value of bought out items sent for assembly with traffic controllers should not be included in the assessable value of the traffic controllers cleared. The Tribunal determined that the bought out items, essential for creating an immovable property like a traffic signal system, were distinct from the traffic controllers themselves. Therefore, the impugned order was set aside, and the appeals were allowed based on the distinction between the bought out items and the assessable value of the cleared goods.

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Issues involved:
- Whether the value of bought out items sent to the site for assembly along with traffic controllers can be added to the assessable value of traffic controllers cleared by the appellant.

Summary:
The appeals involved a common question regarding the inclusion of the value of bought out items in the assessable value of traffic controllers cleared by the appellants. The appellants argued that the bought out items, which were sent to the site for assembly along with traffic controllers, should not be considered part of the traffic controllers. They relied on various judgments to support their position. The Department, however, contended that the value of the bought out items should be added to the assessable value of the traffic controllers. After considering the arguments and perusing the impugned orders, the Tribunal found that the bought out items were independently supplied to the site and were not part of the traffic controllers. These items, such as junction boxes, signal heads, and cables, were essential for the manufacture of the traffic signal system, which the appellants claimed to be an immovable property. The Tribunal noted that the bought out items becoming part of the immovable property could not be considered part of the traffic controller unit cleared by the appellant. Therefore, following the judgments cited by the Counsel, the Tribunal set aside the impugned order and allowed the appeals.

This judgment clarifies the distinction between bought out items sent to the site for assembly and the assessable value of cleared goods, emphasizing that in this case, the bought out items were integral to the creation of an immovable property and not part of the traffic controllers themselves.

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