2002 (8) TMI 668

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..... dent]. - The only issue arising in this appeal at the instance of the assessee is whether the appellants are entitled to refund of an amount of Rs. 2,04,000/- on the ground that while arriving at the assessable value of the goods the assessing authority had incorrectly not allowed US $ 10,395.40 worth of discount. The assessing authority rejected the claim holding that though in the invoice th .....

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..... ial discount it cannot be taken that the discount actually given was one not available to all buyers. A certificate issued by M/s. Perkin-Elmer International, Inc., Switzerland dated 22-7-98 would show that they allow 25% to 30% trade discount to all their customers and their invoice dated 3-3-98 raised on the appellant herein considering 25% trade discount on total US $ 23,374.00 and 20% trade di .....

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