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<h1>Appellate Tribunal rules duty on LPG for domestic use based on consumption price, not bulk movement price</h1> The Appellate Tribunal CEGAT, New Delhi, in 1999 (10) TMI 682, ruled that duty liability for LPG removed in bulk for domestic consumption is based on the ... Valuation The judgment by Appellate Tribunal CEGAT, New Delhi, in 1999 (10) TMI 682, addressed the assessment of LPG removed in bulk for domestic consumption. The duty liability depends on the price fixed for domestic consumption, not bulk movement. The appeal was allowed, setting aside the orders imposing additional duty liability.