Customs exemption for integrated aqua culture farm imports upheld where the notification's scope and facts supported eligibility.

Customs duty exemption under Notification No. 188/93-Cus. was available for goods imported for use in an integrated aqua culture farm where the import supported the farm's operational requirements and export production. The term "integrated aqua culture farm" was not defined in the notification, and the technical material did not require every unit to include all components such as a farm, hatchery, feed mill and processing facility in each case. On the available literature and facts, the Commissioner accepted the importer's claim, and the Department failed to produce evidence to rebut that finding or justify denial of the exemption.

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Issues: Whether the imported goods were eligible for exemption from customs duty under Notification No. 188/93-Cus. dated 27-12-1993 on the footing that the importer's unit was an integrated aqua culture farm.

Analysis: The exemption notification applied to goods imported for use in an integrated aqua culture farm for the operational requirements of the farm and for export of aqua culture products. The expression "integrated aqua culture farm" was not defined in the notification, and the technical material relied upon did not establish that the unit must necessarily consist of all specified components such as farm, hatchery, feed mill and processing facilities in every case. The Commissioner accepted the importer's explanation on the basis of the available literature and factual material, and the Department did not produce evidence to dislodge that finding or justify denial of the exemption.

Conclusion: The imported item qualified for exemption under the notification and the Revenue's challenge failed.

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