https://www.taxtmi.com/caselaws?id=91067 The assessable value of industrial electric fans did not validly include the value of motor starters sold with them, because the impugned demand depended on an earlier order-in-appeal that had already been set aside by the Tribunal. Once that foundational order ceased to exist, the demand had no surviving basis. The Revenue's reliance on a regulator precedent was found inapplicable on the facts, as it concerned a different item and tariff context. The inclusion of motor starter value was therefore unsustainable, and the assessee's appeals were allowed. en-us Tue, 11 Mar 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91067 The assessable value of industrial electric fans did not validly include the value of motor starters sold with them, because the impugned demand depended on an earlier order-in-appeal that had already been set aside by the Tribunal. Once that foundational order ceased to exist, the demand had no surviving basis. The Revenue's reliance on a regulator precedent was found inapplicable on the facts, as it concerned a different item and tariff context. The inclusion of motor starter value was therefore unsustainable, and the assessee's appeals were allowed. Case-Laws Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91067