1996 (1) TMI 377 - AT - Central Excise

Summary

The appeal was filed against an order-in-appeal regarding the inclusion of a starter in the assessable value of a centrifugal fan. The Industrial fan is complete even without the starter, which falls under a different item in the Central Excise Tariff. The Tribunal accepted the plea of the appellants, setting aside the impugned order. Appellants succeeded in the case.