2003 (11) TMI 423

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....he Appellant. Shri R.B. Pardeshi, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  In these appeals at the instance of the assessee, the issue raised is whether the value of Dish Antenna is to be added for arriving at the assessable value of Relay Direct Reception sets supplied by the appellants to Director General, Doordarshan. The contention of the assessee b....

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....thority took the view that dish antenna is an integral part of the relay direct reception set supplied by the appellants. While coming to the above conclusion the original authority has observed "It also appeared that the constituent units i.e. Antenna, Low Voice Amplifier, demodulator, etc. are assembled, integrated, characteristics matched and the system developed as a functional unit. The relay....

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.... that bought out items supplied along with excisable goods are essential parts of the goods and enriches the value of the goods. Therefore, its value is liable to be included in the assessable value. In this appeal at the instance of the assessee apart from contending that dish antenna is not an integral part of relay direct Reception set no material is placed before us in support of the above con....