1987 (3) TMI 305 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi, considered a case where the claim of importers for a 6% reduction in assessable value towards air shipment discount was rejected. The Tribunal found in favor of the appellants, stating that the reduction should be considered due to lighter and less expensive packing for air freight. The lower authorities' orders were set aside, and the matter was remitted to the Assistant Collector for further action. (Citation: 1987 (3) TMI 305 - CEGAT, New Delhi)