Commercial discount on bundled spare parts deductible from customs assessable value where applied uniformly to all buyers.

A 20% discount on spare parts bought together with a laminating machine was treated as a normal commercial discount for customs valuation purposes. The invoice and supplier clarification showed that the concession applied uniformly to all buyers ordering the machine and spare parts together, so it was not a special or conditional benefit to a favoured purchaser. On that basis, the discount was deductible from the assessable value, the refund claim was valid, and the contrary valuation adopted in the impugned order had no basis.

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Issues: Whether the 20% discount on spare parts purchased along with the laminating machine was a normal commercial discount deductible from the assessable value for customs purposes.

Analysis: The invoice and the supplier's clarification showed that the discount was purely commercial in character and was available to all buyers placing orders for the machine and the spare parts together. On that basis, the discount could not be treated as a conditional concession to a favoured buyer, and there was no justification for adding it to the assessable value.

Conclusion: The discount was deductible, the refund claim was valid, and the impugned order could not be sustained.

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