Trade discount must be uniformly available to all buyers; selective post-clearance credit notes could not reduce assessable value.

Trade discount was not deductible from assessable value where the contracts did not provide for any discount, the concession was granted only to selected buyers through post-clearance credit notes, and there was no material showing an established trade practice or availability to all similarly situated buyers. The claimed deduction therefore failed because a discount must be uniformly available to buyers to qualify for exclusion from valuation, and the appeal was dismissed.

---

---

Issues: Whether the claimed trade discount, granted only to selected buyers by way of credit notes after clearance and not provided in the contracts or available to all buyers, was deductible while determining assessable value and refundable duty.

Analysis: The contracts did not provide for any discount. The discount was granted only to three buyers, long after supplies were made, and there was no material to show that it was a trade practice or that the facility was available to all similarly situated buyers. A discount cannot be allowed for deduction unless it is available to all buyers.

Conclusion: The claim for deduction of the discount was not admissible and the appeal was dismissed.

---