GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 146/94-Customs
Date: 13-7-1994
G.S.R. 575(E).- 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.
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 the whole 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 II. ATHLETICS IIl. BADMINTON IV. BASKETBALL V. BILLIARDS AND SNOOKER VI. BOXING VI-A CRICKET
VIB. CARROM Carrom Board VIC. CANOEING,KAYAKING AND ROWING 1. Boats 2. Paddles 3. Ergometers”; VII. CYCLING VIII. FENCING IX. FOOTBALL X. GYMNASTICS XI. GOLF XII. HOCKEY XIII. HANDBALL XIV. JUDO XV. SHOOTING XVI. SKIING XVII. SWIMMING/WATER POLO XVIII. TABLE TENNIS XIX. VOLLEYBALL (1) Balls (2) Caps XX. WEIGHTLIFTING XXI. WRESTLING XXII. YACHTING (1) Binoculars (2) Boats and other accessories. |
(a) The said goods are imported into India by a sports person of outstanding eminence for training purposes; (b) the importer, at the time of importation 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 Deputy Secretary in the Department of Youth Affairs and Sports, Ministry of Human Resource Development, Government of India indicating – (i) the description, quantity and value of the said goods; (ii) that the importer is a sports person of outstanding eminence; and (iii) that the said goods are essential for the training purposes of the importer and recommends grant of the exemption. |
3. |
The following goods :- (1) Climbing boots II. IRON MONGERY MOUNTAINEERING EQUIPMENT III. ROCK CLIMBING EQUIPMENT |
(a) The said goods are imported into India by the Indian Mountaineering Foundation, New Delhi; (b) the importer, at the time of clearance of goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from the President of Indian Mountaineering Foundation, New Delhi, indicating (i) The description, quantity and value of the said goods; and (ii) that the said goods are to be used in connection with mountaineering expedition or training. |
4. |
Challenge cups and trophies |
If,- (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the team proceeded abroad with the specific purpose of participating in the tournament; and (iii) the importer, as well as the Official Sports Association by whom the goods shall be retained, gives an undertaking that the said goods shall be retained by the said Association and shall not be disposed of in any manner, save that of subsequent re-export when such re-export is one of the conditions of participation in the tournament. |
5. |
Medals and trophies |
If,-(i) awarded to members of Indian teams for their participation in international tournaments or competitions outside India; and (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the said goods do ; not constitute an article of general utility |
6. |
Prizes won by any member of an Indian team “ |
If,-(i) the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the Government of India in the Department of Youth Affairs and Sports; (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department to the effect that,- (a) the importer is a member of an Indian team which participated, with the approval of the Government of India, in an international tournament or competition in relation to any sport or game and has won the prize in such tournament or competition; and (b) the said prize has been announced, before such tournament or competition has been held, by its organisers; and (iii) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time and place of importation, that the prize shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of such importation. |
Notification No. 146/94-Cus., dated 13-7-1994 as amended by Notifications No. 101/95-Cus., dated 26-5-1995;
No. 132/95-Cus., dated 28-8-1995, No. 48/96-Cus.,dated 23-7-1996 , No.24/2002 dated 01.03.2002 and No.88/2002-cus dated 28-8-2002.