https://www.taxtmi.com/caselaws?id=87600 The value of starters supplied with industrial fans was held not includible in the assessable value of the fans because the starter was not treated as a component of the fans for valuation purposes. The Tribunal relied on an earlier decision on the same issue and rejected the Department's argument based on includibility of bought-out parts, finding that principle inapplicable on these facts. The appeal was rejected. en-us Tue, 28 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87600 The value of starters supplied with industrial fans was held not includible in the assessable value of the fans because the starter was not treated as a component of the fans for valuation purposes. The Tribunal relied on an earlier decision on the same issue and rejected the Department's argument based on includibility of bought-out parts, finding that principle inapplicable on these facts. The appeal was rejected. Case-Laws Central Excise Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87600