https://www.taxtmi.com/caselaws?id=82878 Regulators supplied with ceiling fans of sweep below 107 cm were treated as part of the fan when sold and valued together, because the regulator was regarded as an integral component of an electric fan and the fan was not complete without it. The separate 15% ad valorem rate for regulators in Notification No. 46/84-C.E. applied only to independent sales of regulators, not to composite sales with the fan. Accordingly, where the regulator accompanied the fan, assessment had to follow the fan rate applicable under the notification. 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=82878 Regulators supplied with ceiling fans of sweep below 107 cm were treated as part of the fan when sold and valued together, because the regulator was regarded as an integral component of an electric fan and the fan was not complete without it. The separate 15% ad valorem rate for regulators in Notification No. 46/84-C.E. applied only to independent sales of regulators, not to composite sales with the fan. Accordingly, where the regulator accompanied the fan, assessment had to follow the fan rate applicable under the notification. Case-Laws Central Excise Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82878