Customs exemption for synthetic track materials upheld where certification requirements were treated as substantially satisfied.

Exemption under Notification No. 146/94-Cus. was allowed for imported material used to install synthetic tracks, because the supporting Ministry letter recommended duty-free clearance and the record included a certificate from the Indian Hockey Federation showing the stadium's use for national and international matches. Circular No. 70/2002-Cus. clarified that material for synthetic tracks was covered as artificial and permissible under the notification, so the certification requirement was treated as substantially satisfied. On that basis, the exemption was held available and the Revenue's challenge failed.

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Issues: Whether the respondent was entitled to the benefit of exemption under Notification No. 146/94-Cus. dated 13.07.1994 for import of material used for synthetic tracks, and whether the condition regarding certification by the competent authority was satisfied.

Analysis: The import was supported by a letter of the Ministry of Youth Affairs recommending clearance without payment of customs duty for installation of synthetic tracks under Notification No. 21/2002-Cus. dated 01.03.2002. The record also contained a certificate from the Indian Hockey Federation showing use of the stadium for national and international matches. The Board's Circular No. 70/2002-Cus. dated 25.10.2002 clarified that material for synthetic tracks was artificial and permissible under Notification No. 146/94-Cus. In these circumstances, the notification condition was treated as substantially satisfied.

Conclusion: The exemption was available to the respondent and the Revenue's challenge failed.

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