https://www.taxtmi.com/caselaws?id=106691 A trade discount on imported goods was held to be excludible from assessable value where the invoice did not describe it as a special discount and the supplier's unchallenged certificate showed that the same 25% to 30% discount was extended to all customers. On that material, the discount was treated as general in nature and not peculiar to the importer, so it was not includible in valuation and the refund claim was maintainable. en-us Fri, 23 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 12:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106691 A trade discount on imported goods was held to be excludible from assessable value where the invoice did not describe it as a special discount and the supplier's unchallenged certificate showed that the same 25% to 30% discount was extended to all customers. On that material, the discount was treated as general in nature and not peculiar to the importer, so it was not includible in valuation and the refund claim was maintainable. Case-Laws Customs Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106691