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TMI Blog2004 (5) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... Usha, President]. This is an appeal at the instance of the Revenue challenging the orders passed by the Commissioner of Central Excise, Raipur dated 6-2-2002. The issue that has come up for consideration is whether testing charges incurred in respect of prototype transmission towers are to be added to the assessable value of the goods cleared by the assessee. Respondents are engaged in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the charges incurred is not includible in the assessable value of the product cleared by the assessee. The allegation of suppression of fact was also denied. 2. The adjudicating authority accepted the contention raised by the assessee. Reliance was placed on the ratio of the decision of this Tribunal in KEC International Ltd. v. C.C.E., Jaipur 1999 (108) E.L.T. 675. In the above case the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants and their customers and the charges incurred for conducting such tests are paid by the customers in terms of the contract. We are, therefore, of the view that all charges recovered by the appellants from their customers on account of the testing of the prototype towers which in terms of the contract precedes the manufacturing of the transmission towers to be actually delivered would form a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were subjected to testing after they were cleared on payment of duty and that since the testing was destructive testing, the goods subjected to the testing ceased to exist after such testing. Secondly, it was held that the transmission towers on erection becomes immovable property and hence cannot be goods within the meaning under the Central Excise Act. The above view was upheld by this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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