1997 (10) TMI 189

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..... appeal by Revenue against the order-in-appeal passed by the Collector of Central Excise (Appeals), Calcutta, holding that the value of starters supplied by the present respondents along with the industrial fans manufactured by them could not be added to its assessable value. In coming to the said conclusion, the Collector (Appeals) set aside the order of the Assistant Collector and allowed the ap .....

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..... been filed by them, the present appeal filed by the Department may be dismissed. 3. Shri M. Ali, learned DR has gone through the aforesaid order of the Tribunal and states that the said order covers the same issue. 4. We have gone through the records and the Tribunal s order made available by the respondents. While, no doubt the Collector has held that the value of the starter is not includibl .....

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