1981 (3) TMI 90

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....ned the relevant record sand considered the points raised by the petitioners in the revision application and those presented at the time of personal hearing. 2. The petitioners, who are manufacturers of ceiling fans, were issued with a show cause notice dated 30-8-1974 demanding the amount of differential duty payable on the value of regulators for ceiling fans cleared during Sept. to December,....

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.... the demand under Rule 10A was not legal. 4. At the time of hearing, the petitioners have contended that the manufacture of fans is complete without any reference to the regulator and therefore, the cost of regulator should not form part of the assessable value of fans. They have also invited attention to the fact that the number of regulators sold was not identical with the number of fans sold....

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....er consider that the trade practice followed by the petitioners was in line with the general trade practice of selling ceiling fans along with regulators. Further, the Government oberve that the ISI Specification No. 374 of 1966 also provides that a regulator is a part and parcel of fan. Moreover, it is a matter of common knowledge that no customer would today buy or accept a fan without a regulat....