https://www.taxtmi.com/caselaws?id=110389 The Tribunal dismissed the appeals, affirming that the Dish Antenna is an integral part of the Relay Direct Reception sets supplied by the appellants. The original authority and Commissioner (Appeals) both concluded that the antenna enriches the value of the goods and is essential to the entire system. The Tribunal rejected the appellant's arguments that the antenna is not integral and that the sets are immovable articles, as these were not raised before the lower authorities. Consequently, the Tribunal upheld the inclusion of the Dish Antenna in the assessable value of the sets. en-us Fri, 21 Nov 2003 00:00:00 +0530 Mon, 16 Apr 2012 15:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110389 The Tribunal dismissed the appeals, affirming that the Dish Antenna is an integral part of the Relay Direct Reception sets supplied by the appellants. The original authority and Commissioner (Appeals) both concluded that the antenna enriches the value of the goods and is essential to the entire system. The Tribunal rejected the appellant's arguments that the antenna is not integral and that the sets are immovable articles, as these were not raised before the lower authorities. Consequently, the Tribunal upheld the inclusion of the Dish Antenna in the assessable value of the sets. Case-Laws Central Excise Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110389