https://www.taxtmi.com/caselaws?id=85355 The cost of inlet and outlet dampers fitted to industrial fans was not includible in assessable value under the old Central Excise Tariff. The tariff entry covered industrial fans and regulators thereof, but the dampers were found to be externally fitted accessories used to control air intake and discharge. In the absence of technical material showing that they were integral parts of the fan mechanism or that they regulated the fan in the commercial sense contemplated by the entry, they were treated as separate accessories rather than includible components. en-us Fri, 14 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85355 The cost of inlet and outlet dampers fitted to industrial fans was not includible in assessable value under the old Central Excise Tariff. The tariff entry covered industrial fans and regulators thereof, but the dampers were found to be externally fitted accessories used to control air intake and discharge. In the absence of technical material showing that they were integral parts of the fan mechanism or that they regulated the fan in the commercial sense contemplated by the entry, they were treated as separate accessories rather than includible components. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85355