1996 (6) TMI 140

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....t. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the issue for our consideration is the inclusion of the cost of inlet and outlet "dampers" while determining the assessable value of industrial fans. 2. When the appeal was taken-up the respondents, M/s. Keymer Bagshawe Mfg. Co. (P) Ltd. were not present. 3. The ld. JDR argued that the inlet/outlet....

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....sessable value of the industrial fans. The Collector (Appeals), Central Excise, in his order had referred to the dictionary meaning of the word `damper' which shows that they were not parts of the industrial fans but their accessories thereof. He had further observed that the inlet and outlet dampers were not integral parts or integral components of the industrial fan systems but were only accesso....