https://www.taxtmi.com/caselaws?id=73173 The Tribunal determined that the Thermal Overload Protector (TOP) supplied by M/s. Voltas Ltd. is an integral part of the motor, not merely an accessory. As such, the value of the TOP should be included in the assessable value of the rotor/stator set. The Tribunal relied on the function and installation of the TOP, emphasizing its role in improving the motor's efficiency. Therefore, the final order mandates the inclusion of the TOP's value in the assessable value of the rotor/stator. en-us Wed, 08 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73173 The Tribunal determined that the Thermal Overload Protector (TOP) supplied by M/s. Voltas Ltd. is an integral part of the motor, not merely an accessory. As such, the value of the TOP should be included in the assessable value of the rotor/stator set. The Tribunal relied on the function and installation of the TOP, emphasizing its role in improving the motor's efficiency. Therefore, the final order mandates the inclusion of the TOP's value in the assessable value of the rotor/stator. Case-Laws Central Excise Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73173