https://www.taxtmi.com/caselaws?id=119674 Interpretative Note 2 to Rule 4 of the Customs Valuation Rules, 1988 excludes from assessable value the cost of activities undertaken after importation and activities related to marketing of imported goods. On that basis, discounts claimed for post-importation expenses in India were treated as prima facie admissible, and the additional discount was also regarded as prima facie sustainable in light of tribunal precedent on a new product discount. A prima facie case for waiver of pre-deposit was therefore made out, and pre-deposit of the demanded customs duty was dispensed with pending appeal. en-us Fri, 12 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 14:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119674 Interpretative Note 2 to Rule 4 of the Customs Valuation Rules, 1988 excludes from assessable value the cost of activities undertaken after importation and activities related to marketing of imported goods. On that basis, discounts claimed for post-importation expenses in India were treated as prima facie admissible, and the additional discount was also regarded as prima facie sustainable in light of tribunal precedent on a new product discount. A prima facie case for waiver of pre-deposit was therefore made out, and pre-deposit of the demanded customs duty was dispensed with pending appeal. Case-Laws Customs Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119674