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of <h1>Appeal Dismissed: Dampers Excluded from Assessable Value</h1> The appeal was dismissed as the dampers were deemed non-essential components of the industrial fan system and were not considered part of the assessable ... Valuation of Industrial fan The appeal involved the inclusion of the cost of inlet and outlet 'dampers' in the assessable value of industrial fans. The Tribunal rejected the appeal, stating that dampers were not considered essential parts of the industrial fan system and did not regulate the working of the fan.
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