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of <h1>Appellate Tribunal Halts Duty Recovery on Captive Yarn Consumption, Sets Factory Gate Price as Value</h1> The appellate tribunal stayed the recovery of duty on yarn captively consumed, determining that the value for captive consumption should be the normal ... Stay/Dispensation of pre-deposit - Yarn - Captive consumption The appellate tribunal stayed the recovery of duty on yarn captively consumed, as no comparable goods were found for assessment. The tribunal held that the value for captive consumption should be based on the normal price at the factory gate. The Commissioner (Appeals) decision was overturned, and the recovery of duty was stayed.
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