1996 (6) TMI 141

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..... al 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 dampers were in the nature of regulators of industrial fans and that .....

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..... s 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 accessories for supply alongwith fan system. They were not considered as essential parts of .....

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..... cutta. It has been further observed in the grounds of appeal that dampers regulate the efficiency of the fanning mechanism of the industrial fan and that they have to be treated as regulators of industrial fans. 7. Taking all the relevant considerations into account and the factual analysis as on record, we do not consider that the function discharged by dampers as could be considered as `regu .....

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