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of <h1>Appellate Tribunal rules in favor of appellants, deeming spare parts discount as normal commercial discount. Refund granted.</h1> <h3>CENTURY LAMINATING CO. LTD. Versus COMMR. OF CUS., NEW DELHI</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the appellants, finding the discount on spare parts to be a normal commercial discount. The ... Valuation The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the appellants, who were denied a discount on spare parts purchased with a laminating machine. The Tribunal found the discount to be a normal commercial discount, available to all buyers ordering the machine and parts together. The impugned order was set aside, and the appellants were granted a refund.
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