Customs duty exemption available on flood lights installed in stadium and used for all matches

Tamilnadu Cricket Association Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that exemption from customs duty admissible on import of flood lights which is used for all matches conducted in the stadium whether it is world cup international match or one day international match.

Facts- The appellant M/s.Tamilnadu Cricket Association, affiliated to the Board of Control for Cricket in India (BCCI), imported Ground Light Equipments, Flood Light Luminaries Lamps and accessories (for installation of Flood Lighting Systems in the Stadium) etc. under

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