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<h1>Tribunal grants partial appeal, reduces Deluxe model price by 20% and allows 52% depreciation for 1983 Datsun Bluebird.</h1> The Tribunal allowed the appeal in part, directing a 20% deduction from the Deluxe model price and granting 52% depreciation for a 1983 model Datsun ... Valuation The appellant imported a 1983 model Datsun Bluebird Station Wagon. The value was assessed by the Assistant Collector and later modified by the Collector (Appeals). The appellant claimed deductions for diplomatic discount, additional depreciation, and plain model pricing. The Tribunal directed a 20% deduction from the Deluxe model price and granted 52% depreciation. The appeal was allowed in part.