https://www.taxtmi.com/caselaws?id=88491 Testing charges for transmission towers were not shown to form part of assessable value because the factual finding was that testing occurred after clearance of the goods on payment of duty and the record did not displace that finding. The erected towers were also treated as immovable property, since the lower authorities found them to be permanent structures on civil foundations, and the contention that they could be dismantled by unscrewing or unbolting did not rebut that conclusion. On those facts, the department's appeal failed and no interference was made with the lower authority's order. en-us Thu, 18 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88491 Testing charges for transmission towers were not shown to form part of assessable value because the factual finding was that testing occurred after clearance of the goods on payment of duty and the record did not displace that finding. The erected towers were also treated as immovable property, since the lower authorities found them to be permanent structures on civil foundations, and the contention that they could be dismantled by unscrewing or unbolting did not rebut that conclusion. On those facts, the department's appeal failed and no interference was made with the lower authority's order. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88491