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TMI Blog1998 (2) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ice U.L. Bhat, President]. - Respondent is absent in spite of notice. We have heard Shri M. Ali, JDR for the appellant-Collector and perused the papers. 2. This appeal is directed against Order-in-Appeal dated 31-8-1990 passed by the Collector (Appeals), Central Excise, Bombay allowing two appeals filed by the assessee against two Orders passed by the Assistant Collector, Bombay, one appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices were resisted by the assessee, the Assistant Collector confirmed the proposals and these Orders were set aside by the Collector (Appeals). 4. There is no dispute that cooling tower is attached to earth and, therefore, has to be regarded as immovable property. Assessee had undertaken to supply FRP Fan Blades and Hub-Assembly, the two items which are to be fitted in the cooling tower. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or of the contract. The Order passed by the Assistant Collector shows that the testing charges related to testing of the supplied items in the premises of the buyers to explain to them the usefulness of the Blades designed by R&D wing of the respondent. The Order also refers to the submission made by the respondent that this was done in the premises of the buyer to satisfy the buyer regarding s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Blades were developed and designed by the R&D wing of the respondent, we have no doubt that the testing would have been done earlier by the R&D wing in the premises of the respondent. The testing which has led to the present dispute must have been carried out at the option of the buyer. In these circumstances, testing charges could not be included in the value of Fan Blades. 6. We find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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