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of <h1>Court allows 28% trade discount claim for imported aircraft parts assessable value calculation.</h1> <h3>INDIAN AIRLINES CORPORATION, BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> INDIAN AIRLINES CORPORATION, BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY - 1987 (31) E.L.T. 923 (Tribunal) 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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