Customs exemption certification required for adventure sport and specified golf equipment imports to qualify for tariff concession. The notification expands exemption coverage to include Golf Equipments under the specified tariff heading alongside Adventure Sport Equipments, and substitutes the proviso to require a certificate from the authorised Government tourism authority confirming that imported Adventure Sport Equipments are required for adventure sports as a condition of eligibility.
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.
Customs exemption certification required for adventure sport and specified golf equipment imports to qualify for tariff concession.
The notification expands exemption coverage to include Golf Equipments under the specified tariff heading alongside Adventure Sport Equipments, and substitutes the proviso to require a certificate from the authorised Government tourism authority confirming that imported Adventure Sport Equipments are required for adventure sports as a condition of eligibility.
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