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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Duty Exemptions for Sports Goods: Training Equipment vs. Competition Imports under Notification No.146/94-Customs.</h1> The circular clarifies the scope of exemption under Notification No.146/94-Customs dated 13-07-1994, concerning duty concessions for specified sports goods and equipment. It distinguishes two categories: sports goods for training by eminent athletes, and general sports goods, equipment, and requisites for import by specified sports bodies for competitions. The exemption is broad, covering all sports requisites regardless of their classification in the Customs Tariff. It includes spares, accessories, and consumables, with no distinction between mandatory or optional accessories. Importers must provide certification from sports bodies for national or international events to qualify for the exemption.
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