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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 ..... n 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 approving four price lists and the other confirming demand for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Respondent manufactured Fan Blades and purchased Hub-Assembly and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows 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 saving of electricity cost by use of the Blades designed by the R D wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, 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 reason to interfere and accordingly dismiss the appeal. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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