Court allows 28% trade discount claim for imported aircraft parts assessable value calculation.

The appeal was allowed in favor of the appellants, the sole importers of Air Bus/aircraft parts in India, regarding the admissibility of a 28% trade discount claim on imported goods for computing the assessable value. The court ruled that the actual assessment should include the claimed discount.

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The appeal was against the rejection of a 28% discount claim on imported goods. The appellants were the sole importers of Air Bus/aircraft parts in India. The discount was deemed admissible for computing the assessable value, and the appeal was allowed. The actual assessment should include the 28% trade discount claimed by the appellants.

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