Notification No. 146/1994, Dated 13th July 1994

Exemption to specified sports goods, equipments and requisites and mountaineering equipment imported by National Sports Federation or by a sports person of outstanding eminence for training. Challenge cups and trophies, medals and prizes won by Indian players.

13-7-1994

Notification No. 146/94-Customs

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from thewhole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions specified in column (3) against each serial number in column (1) of the said Table.

Table

S. No.	Description of goods	Conditions
(1)	(2)	(3)
1.	The following goods :- (a) Sports goods, sports equipments and sports requisites; (b) Spares, accessories and consumables relating to goods covered by (a) above.	(a) The said goods are imported into India by a National Sports Federation or Services Sports Control Board in the Ministry of Defence, under a certificate issued by the Sports Authority of India or by the Services Sports Control Board for its own imports or by the Sports Authority of concerned State for use in a national or international championship or competition, to be held in India or abroad; (b) the importer, at the time of clearance of the goods,produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from an officer not below the rank of a Director in the Sports Authority of India or Secretary, in the Services Sports Control Board for its own imports or Director of Sports Authority of concerned State indicating- (i) the name and address of the importer and the description,quantity and value of the said goods; and (ii) that the said goods are required for the purpose specified in condition (a) above.";
2.	The following sports goods for: I. ARCHERY (1) Bows and Arrows (2) Bow Handles (3) Bow Limbs (4) BowSinked (5) 'V Bar Set (6) Button (7) String Material - fast and light (8) Arrow Tabs (9) Finger Tabs (10) Arm Guards (11) Target Face (12) Binoculars II. ATHLETICS (1) Throwing Hammers (2) Discus (3) Shot . (4) Javelin (5) Fibre Glass Vaulting Poles (6) Shoes IIl. BADMINTON (1) Shuttlecocks (2) Racquets (3) Racquet Strings IV. BASKETBALL (1) Hydra Upright (2) Basket balls of superior quality V. BILLIARDS AND SNOOKER (1) Billiards/Snooker Balls (2) .Cues VI. BOXING (1) Cub Protector (2) Head Guard (3) Mouth Guard/Gum Shields (4) Boxing Gloves (5) Speed Balls (6) Training Robots (7) Shoes VI-A CRICKET Cricket Balls

Notification No. 146/1994, Dated 13th July 1994

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