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of <h1>Synthetic Athletic Tracks & Wooden Flooring for Indoor Stadia Qualify for Duty Exemption per Notification No. 146/94-Cus.</h1> The circular addresses the eligibility of materials used for laying synthetic athletic tracks and wooden flooring systems for indoor stadia for duty exemption under notification No.146/94-Cus. The Board clarifies that such materials, imported for national games by a State Government's Sports Authority, qualify as 'sports requisites' under this notification, thus eligible for exemption. Although these items might not be covered by notification No.21/2002-Cus., they are deemed essential for sports and fall under the broader definition of sports requisites or consumables. Custom Houses are instructed to apply this clarification to pending cases.
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