2000 (8) TMI 538 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeal of a 100% EOU engaged in aqua-culture, stating that they were entitled to the benefits of Notification No. 1/95-C.E. dated 4-1-95 and not Notification No. 10/95-C.E. The Tribunal found that the appellant had the option to choose the beneficial notification and could not be forced into the revenue's choice. The impugned order was set aside, and the appeal was allowed.