https://www.taxtmi.com/caselaws?id=82877 Regulators supplied with ceiling fans were treated as integral and indispensable parts of the fan for excise assessment. Although Notification No. 46/84-C.E. prescribed separate rates for ceiling fans and regulators, the separate 15% rate for regulators applied only when regulators were sold independently. Where a regulator was supplied with the fan, it followed the fan for valuation and was assessable at the rate applicable to the fan. The analysis relied on tariff history, ISI specification, and prior decisions confirming that the notification did not alter this basic position. 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=82877 Regulators supplied with ceiling fans were treated as integral and indispensable parts of the fan for excise assessment. Although Notification No. 46/84-C.E. prescribed separate rates for ceiling fans and regulators, the separate 15% rate for regulators applied only when regulators were sold independently. Where a regulator was supplied with the fan, it followed the fan for valuation and was assessable at the rate applicable to the fan. The analysis relied on tariff history, ISI specification, and prior decisions confirming that the notification did not alter this basic position. Case-Laws Central Excise Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82877