Assessable value of centrifugal fan excludes separately classifiable starter not treated as an integral component.

A starter supplied for operating a centrifugal fan was not includible in the fan's assessable value because the fan was complete without the starter. The fan and starter were treated as separately classifiable goods under different tariff entries, and the starter was not regarded as a part or integral component of the fan for valuation purposes. Its usefulness in operation did not convert it into a constituent of the fan. The valuation therefore excluded the starter.

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Issues: Whether the starter supplied for operation of the centrifugal fan was includible in the assessable value of the fan.

Analysis: The fan was held to be complete even without the starter. The fan and the starter were treated as separately classifiable items under different tariff entries, and the starter was not regarded as a part of the fan. On that footing, the fact that the starter was useful for operation did not make it an integral component of the fan for valuation purposes.

Conclusion: The starter was not includible in the assessable value of the centrifugal fan, and the appeal succeeded.

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