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<h1>Appellate Tribunal Upholds Department's Valuation Method for Glipizide Duty</h1> The Appellate Tribunal CEGAT, Mumbai upheld the department's valuation method regarding the liability to duty of glipizide used in manufacturing glynase, ... Valuation The Appellate Tribunal CEGAT, Mumbai considered the liability to duty of glipizide, a bulk drug, used by the appellant in manufacturing glynase. The department applied different prices for valuation, based on sales to different buyers. The appellant argued for a lower price based on a larger quantity sold to another buyer, but the tribunal upheld the department's valuation method. The appeal was dismissed.