https://www.taxtmi.com/caselaws?id=85356 The cost of inlet and outlet dampers used with industrial fans was not includible in the assessable value of the fans because the dampers functioned as accessories for regulating air intake and discharge, not as integral parts of the fan mechanism. The record showed they were fitted on the casing sides, and there was no technical material establishing that they were commercially understood as regulators of industrial fans. On that basis, their value could not be added to the fans' assessable value, and the Revenue's challenge failed. 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=85356 The cost of inlet and outlet dampers used with industrial fans was not includible in the assessable value of the fans because the dampers functioned as accessories for regulating air intake and discharge, not as integral parts of the fan mechanism. The record showed they were fitted on the casing sides, and there was no technical material establishing that they were commercially understood as regulators of industrial fans. On that basis, their value could not be added to the fans' assessable value, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85356