TaxTMI 
TaxTMI 
2015 (12) TMI 998
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....iled miscellaneous application on 01.08.2014, stating that the order rejecting stay was received by the appellant belatedly on 03.07.2014 and on receipt of the stay order, the appellant deposited an amount of Rs. 1,17,413/- on 30.07.2014 and the appellant prayed for restoration of the appeal. Vide miscellaneous order No.41798/2014 dated 24.10.2014, the appeal was restored to its Original number. 2. The brief facts of the case are that the appellants have imported Paddle Wheel Aerators and parts vide Bills of Entry No. 472639 dated 3.04.2010 and 605224 dated 24.08.2010 classified under CTH 84368090 and the same were cleared on payment of appropriate duty. During post Audit of said B/Es, the department raised objections on classification o....
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....y. He submitted copy of "National Policy for Farmers 2007" issued by the Department of Agriculture & Co-operation, Ministry of Agriculture, and he drew attention to para 3.2, 4.1, 4.5.1, 4.5.2 of the policy and submitted that the definition of farmer includes all agricultural operations and poultry, livestock rearers, fishers and beekeepers etc. He submitted that the above policy clearly confirms fisheries and aquaculture farming are part of agricultural activities. 4. Ld. AR Shri M. Rammohan Rao, DC, relied on para -4 of the OIO and also reiterated the findings of the adjudicating authority in paras 10-12 of the OIO. He further submitted that entries in chapter notes 8436 are specific. Aquaculture is not listed in classification 8436 or i....
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....iable under Chapter 8436 as other agricultural, horticultural machines or under Chapter 8479 as machines having individual functions not elsewhere specified as held by the department. We find that the appellant had imported paddle wheel aerators under Bills of Entry mentioned above and classified under chapter 87368090. It is not disputed that the paddle wheel aerators are used in aquaculture and its activities are part of aquaculture. Aquaculture is also known as aqua farming, ie., farming of aquatic organisms such as fish, crustaceans, molluses and aquatic plants. It is relevant to see the description given against the CTH 8436 which reads as follows:- "8436 Other agricultural, Horticultural, Forestry, Poultry-ke....
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....s or in HSN explanatory notes and also not considered in the Govt. of India Agricultural Policy, on the ground that Govt. policy is not relevant criteria for classification of the imported goods under customs tariff. 7. On perusal of the findings of L.A. at para 10 & 11 of the OIO clearly described the functions of paddle wheel aerators and also accepted the said machine improves the dissolved oxygen level in ponds in the aquaculture. But, he held that, it has nothing to do with agriculture. The above finding is without any basis and not backed with any facts. If the above view is accepted, then the bee-keeping and poultry keeping machines are also to be outside the scope of Ch. 8436 as other agricultural machines. The description of mach....
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....or livelihood activity of growing crops and producing other primary agricultural commodities and will include all agricultural operational holders, cultivators, agricultural labourers, sharecroppers, tenants, poultry and livestock rearers, fishers, beekeepers, gardeners, pastoralists, non-corporate planters and planting labourers, as well as persons engaged in various farming related occupations such as sericulture, vermiculture, and agro-forestry. The term will also include tribal families/persons engaged in shifting cultivation and in the collection, use and sale of minor and non-timber forest produce. 4.2. Fisheries 4.5.1. Both coastal and inland fisheries provide employment and livelihood to millions of families. There is considerab....