https://www.taxtmi.com/caselaws?id=114154 A starter supplied for operating a centrifugal fan was not includible in the fan's assessable value because the fan was complete without the starter. The fan and starter were treated as separately classifiable goods under different tariff entries, and the starter was not regarded as a part or integral component of the fan for valuation purposes. Its usefulness in operation did not convert it into a constituent of the fan. The valuation therefore excluded the starter. en-us Tue, 30 Jan 1996 00:00:00 +0530 Fri, 11 May 2012 17:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114154 A starter supplied for operating a centrifugal fan was not includible in the fan's assessable value because the fan was complete without the starter. The fan and starter were treated as separately classifiable goods under different tariff entries, and the starter was not regarded as a part or integral component of the fan for valuation purposes. Its usefulness in operation did not convert it into a constituent of the fan. The valuation therefore excluded the starter. Case-Laws Central Excise Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114154