Assessable value of industrial fans excluded externally fitted dampers treated as accessories, not integral regulators under the tariff entry.

The cost of inlet and outlet dampers fitted to industrial fans was not includible in assessable value under the old Central Excise Tariff. The tariff entry covered industrial fans and regulators thereof, but the dampers were found to be externally fitted accessories used to control air intake and discharge. In the absence of technical material showing that they were integral parts of the fan mechanism or that they regulated the fan in the commercial sense contemplated by the entry, they were treated as separate accessories rather than includible components.

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Issues: Whether the cost of inlet and outlet dampers was includible in the assessable value of industrial fans as regulators under the old Central Excise Tariff.

Analysis: The Tariff Item covered industrial fans and regulators thereof. On the facts on record, the dampers were fitted externally and functioned as accessories for controlling intake and discharge of air. There was no technical material to show that they were integral parts of the fan mechanism or that they regulated the working of the industrial fan in the commercial sense contemplated by the tariff entry.

Conclusion: The cost of the dampers was not includible in the assessable value of the industrial fans.

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