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of <h1>CESTAT upholds Commissioner's decision on imported item exemption under Notification 188/93-Cus</h1> The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner's decision regarding the exemption of an imported item under Notification No. 188/93-Cus, ... Integrated aqua culture farm The Appellate Tribunal CESTAT, Bangalore considered an appeal filed by the Revenue regarding the exemption of an imported item under Notification No. 188/93-Cus. The Tribunal upheld the Commissioner's decision based on technical literature, concluding that the imported item qualified for exemption as an integrated aqua culture farm. The Revenue failed to provide evidence to refute the exemption claim, leading to the dismissal of the appeal.
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