https://www.taxtmi.com/caselaws?id=88194 The Tribunal upheld the Collector's decision to include the cost of the Stylus in the assessable value of gramophones/record players. Despite the appellants' argument that the Stylus was not immediately fitted at the factory, the Tribunal emphasized its essential role in the Pick Up Head, crucial for the functioning of the products. Comparing the case with a prior decision, where Stylus was not included, the Tribunal found no fault in the Collector's order and dismissed the appeal. en-us Tue, 26 Mar 1996 00:00:00 +0530 Thu, 15 Sep 2011 17:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88194 The Tribunal upheld the Collector's decision to include the cost of the Stylus in the assessable value of gramophones/record players. Despite the appellants' argument that the Stylus was not immediately fitted at the factory, the Tribunal emphasized its essential role in the Pick Up Head, crucial for the functioning of the products. Comparing the case with a prior decision, where Stylus was not included, the Tribunal found no fault in the Collector's order and dismissed the appeal. Case-Laws Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88194