2003 (3) TMI 431

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....ayachandran, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, the appellants had imported Drill Jars and Drill Bits and filed Bill of Entry with the Customs declaring the value as shown in the invoices issued by the suppliers. 2. In the said invoice a Trade Discount of US $1793 was given to the appellants. The dispute relates as to whether ....

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....ustification in the above reasoning of the appellate authority. Merely because, the percentage of the discount has not been shown separately in the invoice, the same will not make the importer disentitled to the benefit of the discount. We also find that the supplier has clarified in his subsequent certificate that the above discount at 16.23 per cent and is the normal trade discount extended to a....