ORDER
K. Sankararaman, Member (T)
1. This is an 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 appeal filed before him. This order has been challenged in the present appeal on the ground that the Collector (Appeals) had erred in holding that as the starters had not been manufactured by the assessee, it was not liable to be included in the assessable value of industrial fans which was the item manufactured by them. The Department has relied upon the decision of the Supreme Court in the case of Name Tulaman Manufacturing P. Ltd. reported in 1988 (38) E.L.T. 566 (S.C.).
2. In response to the notice of hearing, the respondents had sent a letter enclosing a copy of the order of the Tribunal covering the same issue. That order was in Flakt (India) Ltd. v. C.C.E., Calcutta. It has been requested that following the earlier Order No. 554/96-A, dated 30-1-1996, a copy of which has 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 includible in the assessable value of the industrial fans, he has applied a wrong reason. That will not, however, detract from the ultimate conclusion reached by him, which is in conformity with the findings in the Tribunal’s order referred to above. The contention raised in the Department’s appeal relying upon the decision of the Supreme Court in the Name Tulaman case is no doubt valid in so far as the question of includibility of the cost of even a bought out part of a machine or equipment. But, in the present case, the item, the value of which has been sought to be included in the assessable value of the fans is the starter which cannot be treated as a part thereof. That was the decision taken by the Tribunal in the Final Order No. 554/96-A, dated 30-1-1996. The present appeal of the Department is dismissed.