TMI Blog2015 (12) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... ming of aquatic organisms such as fish, crustaceans, molluses and aquatic plants - paddle wheel aerators are used for fisheries/aqua culture and are classifiable under chapter heading 8436 of the CTH. Accordingly, the impugned order is set aside - Decided in favour of assessee. - C/41852/2013 - Final Order No. 41645/2015 - Dated:- 4-12-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri Shrikanth Kamath, Adv. For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: P.K. Choudhary The appeal was dismissed vide Final Order No.40401/2014 dated 16.07.2014, for non-compliance of stay order No. 40895/2014 dated 11.06.2014, wherein the appellant was directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that Paddle Wheel Aerator imported by the appellants are for use in the aquaculture and/or fish farming and the same are classifiable under CTH 84368090. He further submitted that the paddle wheel aerators cannot perform any specific action but increase oxygen levels in aquatic farms or sumps. Since this is specifically related to aquatic farms, paddle wheel aerators rapidly destratifies a pond through strong water circulation and aeration by spraying water into the air as well as dragging air into the water creating large surface areas of air/water interface allowing efficient gaseous exchange (oxygen in and harmful gas out). The combined effect of strong circulation and aeration allows the formation of the imported oxidized surface ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eries and aquaculture farming has not been included in the HSN and these paddle wheel aerators are sold directly to the farmers. He further submitted that principles of ejusdem generis and [noscitur a sociis are applicable to the present case and submitted that imported paddle wheel aerators are classifiable under chapter heading 8436 of CTH and all the sub-headings have to be read conjointly and not in isolation. He further submitted that where 2 or more words having similar meaning are grouped together in a statue, the principles of ejusdem generis and noscitur a sociis can be resorted which are rules of interpretation of statues. 6. Heard both sides and on perusal of the records, we find that the short issue involved in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keeping machinery of poultry incubators and brooders 84369900 Other The customs tariff heading 8436 is fully aligned with HSN explanatory notes to chapter 8436. The note to Ch.8436 of HSN is reproduced as under:- The heading covers machinery, not falling in headings 84.32 to 84.35 which is of the type used on farms (including agricultural schools, co-operatives or testing stations), in forestry, market gardens, or poultry-keeping or bee-keeping farms or the like. However, it excludes machines clearly of a kind designed for industrial use: It is evident from the above, sub-heading 8436 covers all other agricultural, horticultural machines and also includes poultry keepi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery for animal feed and 8436 20 for poultry incubators etc. and 843680 covers all other machinery. The impugned goods are rightly classified under 843680. 8. As regards the revenue s contention that machinery for aquaculture does not fall within the scope of meaning of agriculture, we find that the meaning of agriculture covers not only cultivation of land and growing crops but includes animal husbandry, raising of livestock etc. The very fact, Govt. of India, Ministry of Agriculture enacted Coastal Aquaculture Authority Act, 2005 and the Regulatory Authority was created under this Act, which deals with improvement of Aqua farmers in shrimp farming and fisheries. This confirms that aqua farming by farmers is integral part of agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the public domain for aquaculture. 4.5.2 The NFDB has been established by the Government of India to bring major activities relating to fisheries and aquaculture for focused attention and professional management. The guiding principles for the NFDB would be ecology, economics, gender equity, employment generation and advising the state governments to facilitate rational and equitable allocation of public water bodies and reservoirs for practicing modern aquaculture. 4.5.3 Following steps will be taken to promote modern aquaculture practices and value addition: (i) Fish for All training and capacity building centres to impart training to fisher families and fisher-women in all aspects of the capture/culture/consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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