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of <h1>Government removes customs duty exemption for polo horses under section 25(1) of Customs Act 1962</h1> The Central Government amended Customs notification 146/94 dated July 13, 1994, by removing serial number 10A which provided customs duty exemption for 'Horses for polo' under specified sports goods imports. The amendment was issued under section 25(1) of the Customs Act, 1962, based on public interest considerations. The notification effectively eliminates the customs duty exemption previously available for polo horses imported into India. This change removes a specific category from the broader exemption framework for sports goods imports that was established in the original 1994 notification.
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