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of <h1>Tribunal rules industrial fan starters not part of assessable value</h1> <h3>COLLECTOR OF CENTRAL EXCISE, CALCUTTA Versus FLAKT INDIA LTD.</h3> The Tribunal rejected the Revenue's appeal against the Collector's decision regarding the inclusion of starters with industrial fans in the assessable ... Valuation The Revenue appealed against the Collector's order on the value of starters supplied with industrial fans. The Collector's decision was upheld as the starters were not manufactured by the assessee and could not be included in the assessable value of the fans. The Tribunal dismissed the Department's appeal based on a previous order covering the same issue. The appeal was rejected as the starters were not considered a part of the industrial fans.
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