Flakt India Ltd. Vs. Collector of Central Excise - Court Judgment

Excerpt:

1. the dispute relates to the inclusion of the value of starters in the value of industrial fans manufactured by the appellant and supplied to buyers.2. appellant has placed before us a copy of final order no. 554/96-a, dated 30-1-1996 passed by the tribunal in another appeal filed by the appellant in appeal no. e/1719/85-a. in the earlier appeal it was held that the fan is complete without the starter and, therefore, value of starter cannot be included the value of fan. following this decision.we set aside the impugned order and allow the appeal.

Judgment:

1. The dispute relates to the inclusion of the value of Starters in the value of Industrial Fans manufactured by the appellant and supplied to buyers.

2. Appellant has placed before us a copy of Final Order No. 554/96-A, dated 30-1-1996 passed by the Tribunal in another appeal filed by the appellant in Appeal No. E/1719/85-A. In the earlier appeal it was held that the fan is complete without the starter and, therefore, value of Starter cannot be included the value of Fan. Following this decision.

We set aside the impugned order and allow the appeal.