https://www.taxtmi.com/caselaws?id=82876 Regulators supplied with ceiling fans are treated as an integral part of the fan for tariff purposes when their value is included in the fan price. The separate concessional rate for regulators under Notification No. 46/84-C.E. applies only to regulators sold independently, because the notification was intended to cover standalone sales and not components forming part of a complete fan. Accordingly, regulators supplied with the fan are assessable at the rate applicable to the fan itself rather than at the separate rate for regulators. en-us Mon, 20 Nov 1989 00:00:00 +0530 Thu, 07 Jul 2011 18:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82876 Regulators supplied with ceiling fans are treated as an integral part of the fan for tariff purposes when their value is included in the fan price. The separate concessional rate for regulators under Notification No. 46/84-C.E. applies only to regulators sold independently, because the notification was intended to cover standalone sales and not components forming part of a complete fan. Accordingly, regulators supplied with the fan are assessable at the rate applicable to the fan itself rather than at the separate rate for regulators. Case-Laws Central Excise Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82876