1997 (3) TMI 316 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta allowed the appeal of the manufacturers of industrial electric fans regarding the inclusion of the value of motor starters in the duty calculation. The Tribunal set aside the impugned order as the basis for inclusion was invalidated in a previous Tribunal order. The judgment regarding the inclusion of regulators in the assessable value of fans was deemed irrelevant in this case.