1997 (8) TMI 304

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.... The respondents have imported pond aerators which has been classified under Heading 8479.89. However, the original authority denied the benefit of this Notification holding that pond aerators was not used for production of any commodity inasmuch as the same were used in the Acquafarm for shrimps production. Pond Aerators provide for necessary oxygeneration of the water which is essential for the survival and growth of shrimps. 2. The learned DR for the Department has pleaded that the learned lower appellate authority was in error in having allowed the benefit of this Notification inasmuch as no commodity as such came to be produced in the farm and in any case the equipment in question was not instrumental in the production of prawn....

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....f. He has pleaded that while the seedlings are purchased by the respondents from outside these seedlings cannot be considered as prawns as such as a commodity for sale and these become prawns as a commodity only after they are grown into full size in the Acquafarm. His plea is that prawns being an edible commodity which is bought and sold for its value as edible product, the machinery used for the purpose should be treated as for production of a commodity. 4. We have considered the pleas made by both the sides. The question that fails for consideration is as to what should be the meaning attached to the term for production of commodities. The Notification does not amplify as to the scope of the term "production of commodity" as such....