2003 (8) TMI 344

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..... a Deva, Member (J)]. -  This is an appeal filed by the Revenue. 2. Whether the impugned imported item is exempted from duty in terms of Notification No. 188/93-Cus., dated 27-12-1993 is an issue to be considered in this case. 3. We find that the point at issue has been properly analysed by the Commissioner based on the technical literature, published by the MPEDA, as can be seen .....

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..... es for Development of Export Oriented Aqua culture, September 1994, published by the MPEDA, describes the integrated unit as one with farm, hatchery, feed mill and processing facilities. I have gone through the said guidelines for development of Export Oriented Aqua culture. The relevant portion reads as follows - "MPEDA will promote integrated units with farm, hatchery, feed mill and processing .....

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..... d aqua culture farm." 4. We find that the department has not brought out any evidence to substantiate their claim for rejecting the exemption and this position is fairly conceded by the Departmental Representative. In view of the categorical findings given by the Commissioner, based on the technical literature, we do not find any justification in the appeal filed by the Revenue. Accordingly .....

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