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Issues: Whether the value of starters supplied along with industrial fans manufactured by the assessee was includible in the assessable value of the fans.
Analysis: The Tribunal noted that the earlier decision on the same issue had already held that the starter could not be treated as a part of the industrial fan. The Department's reliance on the principle relating to includibility of the cost of a bought-out part did not assist it on the facts, because the starter in question was not a component of the fans for valuation purposes.
Conclusion: The value of the starters was not includible in the assessable value of the industrial fans, and the appeal was rejected.
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