Assessable value of industrial fans cannot include motor starters where the foundation order has already been set aside.

The assessable value of industrial electric fans did not validly include the value of motor starters sold with them, because the impugned demand depended on an earlier order-in-appeal that had already been set aside by the Tribunal. Once that foundational order ceased to exist, the demand had no surviving basis. The Revenue's reliance on a regulator precedent was found inapplicable on the facts, as it concerned a different item and tariff context. The inclusion of motor starter value was therefore unsustainable, and the assessee's appeals were allowed.

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Issues: Whether the value of motor starters sold along with industrial electric fans was includible in the assessable value of the fans.

Analysis: The impugned demand rested on an earlier order-in-appeal, and that foundational order had already been set aside by the Tribunal. Once the basis of the impugned order ceased to exist, the demand could not survive. The precedent relied upon by the Revenue concerning regulators was held to be inapplicable on the facts, as it did not govern motor starters in the present tariff context.

Conclusion: The inclusion of the value of motor starters was not sustainable, and the appeals were allowed in favour of the assessee.

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