https://www.taxtmi.com/caselaws?id=52927 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. en-us Wed, 26 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52927 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. Case-Laws Central Excise Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52927