https://www.taxtmi.com/caselaws?id=91808 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. en-us Fri, 14 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91808 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. Case-Laws Customs Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91808