2002 (8) TMI 668 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a cooperative society, regarding a refund claim of Rs. 2,04,000. The issue was whether a discount should be included in the assessable value of goods. The tribunal found that the discount was a general trade discount available to all customers, not a special discount, based on a certificate from the foreign supplier. The tribunal set aside the previous order and allowed the appeal. (Case citation: 2002 (8) TMI 668 - CEGAT, New Delhi)