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        <h1>Customs Duty Exemption for 100% EOUs in Aquaculture: Notification No. 188/93-Cus Details and Conditions</h1> Notification No. 188/93-Cus, dated December 27, 1993, grants customs duty exemptions on specified goods imported for use in integrated aquaculture farms by 100% Export Oriented Units (EOUs). The exemptions apply to goods used for aquaculture production and export, provided the importer has necessary approvals and fulfills export obligations for a period of 10 years. Upon expiry, customs duty is payable on depreciated value. The notification allows for domestic sale of products under certain conditions and permits re-export of goods. Exempted items include capital goods, material handling equipment, office equipment, and captive power plants.

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