2003 (8) TMI 344 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore considered an appeal filed by the Revenue regarding the exemption of an imported item under Notification No. 188/93-Cus. The Tribunal upheld the Commissioner's decision based on technical literature, concluding that the imported item qualified for exemption as an integrated aqua culture farm. The Revenue failed to provide evidence to refute the exemption claim, leading to the dismissal of the appeal.