Appellate Tribunal rules duty on LPG for domestic use based on consumption price, not bulk movement price

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 domestic consumption price, not bulk movement price. The appeal was successful, overturning the additional duty liability orders.

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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.

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