Exemption for sports equipment imports: tax-free entry for eminent athletes upon certified training-need and regulatory approvals. The Central Government exempts specified sports goods imported by sports persons of outstanding eminence for training from the integrated tax under the Customs Tariff Act, subject to production of a certificate from a Deputy Secretary-level officer in the Department of Youth Affairs and Sports specifying the goods' description, quantity and value, confirming the importer's eminent status, and recommending the exemption; shooting goods require a National Rifle Association of India certificate for a 'renowned shooter' and arms/ammunition remain subject to DGFT licensing and Home Ministry approvals.
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 for sports equipment imports: tax-free entry for eminent athletes upon certified training-need and regulatory approvals.
The Central Government exempts specified sports goods imported by sports persons of outstanding eminence for training from the integrated tax under the Customs Tariff Act, subject to production of a certificate from a Deputy Secretary-level officer in the Department of Youth Affairs and Sports specifying the goods' description, quantity and value, confirming the importer's eminent status, and recommending the exemption; shooting goods require a National Rifle Association of India certificate for a "renowned shooter" and arms/ammunition remain subject to DGFT licensing and Home Ministry approvals.
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