Trade discount on imported goods excluded from assessable value where evidence showed it was general, not special to the importer.

A trade discount on imported goods was held to be excludible from assessable value where the invoice did not describe it as a special discount and the supplier's unchallenged certificate showed that the same 25% to 30% discount was extended to all customers. On that material, the discount was treated as general in nature and not peculiar to the importer, so it was not includible in valuation and the refund claim was maintainable.

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Issues: Whether the discount claimed on imported goods was a general trade discount not liable to be included in the assessable value, or a special discount confined to the appellant and therefore includible in valuation.

Analysis: The invoice did not describe the discount as a special discount. The supplier's certificate stated that a 25% to 30% trade discount was extended to all customers, and the supplier's invoice reflected trade discount on the appellant's supplies. In the absence of any challenge to the certificate, the material on record showed that the discount was of a general nature and not peculiar to the appellant.

Conclusion: The discount was not liable to be added to the assessable value, and the refund claim was maintainable.

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