Exemption scope for sports goods clarified: comprehensive coverage of equipment and accessories, subject to certification and undertaking. Notification No.146/94-Customs exempts two categories: 'sports goods, sports equipments and sports requisites' and their 'spares, accessories and consumables'; classification by tariff chapter does not affect eligibility. The exemption requires a certificate from specified sports bodies for use in national or international competition and an importer undertaking. Both specialized equipment and optional accessories are covered, while exclusion is limited mainly to general purpose machines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption scope for sports goods clarified: comprehensive coverage of equipment and accessories, subject to certification and undertaking.
Notification No.146/94-Customs exempts two categories: "sports goods, sports equipments and sports requisites" and their "spares, accessories and consumables"; classification by tariff chapter does not affect eligibility. The exemption requires a certificate from specified sports bodies for use in national or international competition and an importer undertaking. Both specialized equipment and optional accessories are covered, while exclusion is limited mainly to general purpose machines.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
