TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the disputed items, including air-conditioners, wireless equipment, flood lights, street lights, water pump, motors, base plate and HSD oil, were eligible for exemption under Notification No. 123/81-C.E. for use by a hundred per cent export-oriented aquaculture undertaking.
Analysis: The Notification was construed as having wide coverage for goods required by an EOU in connection with its manufacturing activity. The undertaking's aquaculture operations involved sensitive conditions such as water purity, temperature control, continuous power supply, communication, and lighting, all of which were shown to be integral to the farming and processing operations. The items rejected by the lower authority were found to serve the peculiar requirements of shrimp cultivation and allied functions, and the use of HSD oil for generating uninterrupted power was also treated as covered by the same exemption in the light of the earlier accepted position.
Conclusion: The disputed items were held to be covered by the exemption and eligible for duty-free procurement.
Final Conclusion: The denial of exemption was set aside and the appeals succeeded on merits.
Ratio Decidendi: In determining eligibility under a broad exemption notification for an export-oriented undertaking, goods that are to and integrally connected with the undertaking's specialized manufacturing or farm operations, including ancillary items suited to the peculiar needs of the business, fall within the exemption.
TaxTMI 
