GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
2nd December, 2003
Notification No. 172/2003-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 makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 146/94-Customs, dated the 13th July, 1994, namely:-
In the said notification, in the Table, for S. No.8 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-
| (1) | (2) | (3) |
| “8 |
The following goods:- (1) Ammunition-cartridges (2) Shooting sling, shooting glasses, ear muff, ear plugs, kneeling roll, shooting stand, spotting scope with stand and stop watch (3) Skeet or strap or double trap machine with acoustic release (4) Targets and paper targets (5) Training aid for dry firing for all the shooting disciplines (6) Computer controlled or electronics controlled target system for 10 metre, 25 metre 50 metre and 300 metre (7) Tool box for different machines used for sports of shooting (8) Competition sights and aperture, namely rear and front sights (9) Wooden or aluminum stocks, grips and cases (10) Cleaning material for weapons, namely, rod, cotton buds, oil and grease for arms. |
If, –
(a) the said goods are imported into India by (i) a State Rifle Association; or (ii) the District Rifle Association which is controlled by the State Rifle Association; (b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, from an officer not below the rank of the Deputy Secretary, in the Department of Youth Affairs and Sports, Ministry of Human Resource Development, Government of India, recommending grant of exemption to the said goods and indicating,- (i) the description, quantity and value of the said goods; (ii) that the Sports Authority of India recommends grant of exemption; and (iii) that the said goods are essential for the training purposes of the sports persons.”. |
G.S.Karki
Under Secretary to the Government of India
F.No. 356/30/2002-TRU (Part)
Note:- The principal notification No.146/94-Customs dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 575(E), dated the 13th July, 1994 and was last amended by notification No.137/2003-Customs, dated the 3rd September, 2003 [G.S.R 704 (E), dated the 3rd September, 2003].
