Assessable value of fans excludes testing and erection charges under central excise valuation principles.

Testing and erection charges were treated as outside the assessable value of fans for central excise purposes. The Tribunal followed its earlier decision in the same assessee's case, which had already held that testing charges were not includible in the assessable value of fan blades, and applied that binding view to reject the Revenue's challenge. The result was that both testing and erection charges remained excluded from assessable value.

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Issues: Whether testing and erection charges were includible in the assessable value of the fans for central excise purposes.

Analysis: The Tribunal noted that an earlier decision in the same assessee's case had already held that testing charges were not includible in the assessable value of the fan blades. Following that binding view, the Tribunal found no merit in the Revenue's challenge.

Conclusion: Testing and erection charges were held not to be includible in the assessable value, and the Revenue's appeal failed.

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