https://www.taxtmi.com/caselaws?id=72207 Blade assemblies used in cooling towers were treated as electric fans under Item 33(2) because they were power-driven and electrically operated through an external coupling arrangement, even without an integral motor. Their supply in CKD or assembled condition and installation at site did not alter their essential character or make them immovable property. The gear was held to be an integral part of the fan assembly, performing the speed-varying and drive function, so its value was included in assessable value. The department's classification and valuation were sustained, and both appeals were rejected. en-us Fri, 28 Feb 1986 00:00:00 +0530 Sat, 14 May 2011 12:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72207 Blade assemblies used in cooling towers were treated as electric fans under Item 33(2) because they were power-driven and electrically operated through an external coupling arrangement, even without an integral motor. Their supply in CKD or assembled condition and installation at site did not alter their essential character or make them immovable property. The gear was held to be an integral part of the fan assembly, performing the speed-varying and drive function, so its value was included in assessable value. The department's classification and valuation were sustained, and both appeals were rejected. Case-Laws Central Excise Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72207