I think this one way to test the code:
1)
@Test
public void test_Should_be_0() throws Exception {
HSSFCell cell = new HSSFWorkbook().createSheet().createRow(0).createCell(0);
cell.setCellValue(0);
Assert.assertTrue(cell.getNumericCellValue() == 0);
or 2)
@Test
public void test_Should_be_0() throws Exception {
HSSFCell cell = new HSSFWorkbook().createSheet().createRow(0).createCell(0);
cell.setCellValue(0);
HSSFCell cell2 = new HSSFWorkbook().createSheet().createRow(0).createCell(0);
cell2.setCellValue(0);
Assert.assertTrue(cell.getNumericCellValue() == cell2.getNumericCellValue());
Because if the numbers are different the test doesn't work.