Sports requisites exemption confirmed for materials used to lay synthetic tracks and indoor wooden flooring, allowing duty relief. Materials imported for laying synthetic athletic tracks and wooden flooring systems for indoor stadia qualify for the sports requisites exemption under notification No.146/94-Cus rather than the scheme-specific provisions of notification No.21/2002-Cus. The Board held that synthetic tracks and artificial surfaces are essential for playing sports and therefore are sports requisites, and the materials required to lay them are either requisites or consumables related to sports requisites; the exemption provision is broad and should not be narrowly construed. Customs formations are to apply this position and decide pending cases.
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.
Sports requisites exemption confirmed for materials used to lay synthetic tracks and indoor wooden flooring, allowing duty relief.
Materials imported for laying synthetic athletic tracks and wooden flooring systems for indoor stadia qualify for the sports requisites exemption under notification No.146/94-Cus rather than the scheme-specific provisions of notification No.21/2002-Cus. The Board held that synthetic tracks and artificial surfaces are essential for playing sports and therefore are sports requisites, and the materials required to lay them are either requisites or consumables related to sports requisites; the exemption provision is broad and should not be narrowly construed. Customs formations are to apply this position and decide pending cases.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
