1997 (10) TMI 189 - AT - Central Excise

Summary

The Revenue appealed against the Collector's order on the value of starters supplied with industrial fans. The Collector's decision was upheld as the starters were not manufactured by the assessee and could not be included in the assessable value of the fans. The Tribunal dismissed the Department's appeal based on a previous order covering the same issue. The appeal was rejected as the starters were not considered a part of the industrial fans.