https://www.taxtmi.com/caselaws?id=107915 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. en-us Thu, 28 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107915 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. Case-Laws Customs Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107915