https://www.taxtmi.com/caselaws?id=74152 A blower/fan assembled inside a drier chamber was not separately liable to central excise duty as an industrial fan because it came into existence only as an integral part of the chamber, had no independent existence, and was not a commercially identifiable or marketable product. The identifiable excisable product was the drier chamber itself, with the fan/blower forming part of it. A component assembled within another product is not separately excisable unless it emerges as a distinct commodity with independent marketability and existence. en-us Thu, 05 Jan 1989 00:00:00 +0530 Tue, 07 Jun 2011 11:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74152 A blower/fan assembled inside a drier chamber was not separately liable to central excise duty as an industrial fan because it came into existence only as an integral part of the chamber, had no independent existence, and was not a commercially identifiable or marketable product. The identifiable excisable product was the drier chamber itself, with the fan/blower forming part of it. A component assembled within another product is not separately excisable unless it emerges as a distinct commodity with independent marketability and existence. Case-Laws Central Excise Thu, 05 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74152