Assessable value of monoblock pumps excludes separate motor value where motor is not identifiable as an independent article.

The Tribunal treated monoblock pumps and their motor components as already covered by earlier decisions and held that the electric motor did not come into existence in an identifiable, separate form. It further noted that the stators and rotors were component parts of the pump, with the casing and shaft common to both, and that duty was payable on the stators and rotors before their use in manufacture. On that basis, the value of the electric motor was not includible in the assessable value of the monoblock pump, and the assessee succeeded.

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Issues: Whether the value of the electric motor was includible in the assessable value of monoblock pumps, and whether stators and rotors used in their manufacture were separately dutiable before such use.

Analysis: The Tribunal found the controversy to be covered by its earlier decisions holding that, in monoblock pumps of the kind in dispute, the electric motor does not come into existence in an identifiable and separate form. It was noted that the stators and rotors are component parts of the pump, that the casing and shaft are common to both, and that duty is payable on the stators and rotors before their use in the manufacture of the monoblock pump. On that basis, the view taken by the appellate authority was not accepted.

Conclusion: The value of the electric motor was not includible in the value of the monoblock pump, and the assessee succeeded.

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