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of <h1>Customs Duty Exemption for Trophies Won by Indian Teams in International Events; Conditions Apply Under Notification No. 149/94-Cus.</h1> Notification No. 149/94-Cus, dated 13-7-1994, issued under the Customs Act, 1962, exempts certain goods from customs duties. These goods include challenge cups, trophies, medals, and prizes won by Indian teams in international tournaments. Conditions for exemption include verification by the Assistant Collector of Customs that the items were awarded to Indian teams and are not for general utility. Importers must provide undertakings regarding the retention and non-disposal of these items. Prizes require government approval and certification, and must remain with the importer for five years post-importation.
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