Exemption for sporting imports: clay birds and ammunition exempt when State Rifle Associations produce prescribed government certificate for training. Exemption granted for clay birds and ammunition-cartridges when imported by a State Rifle Association that produces, at clearance, a certificate from an officer not below Deputy Secretary in the Department of Youth Affairs and Sports recommending exemption and specifying description, quantity and value; certificate must confirm importer recognition by the Sports Authority of India and that the goods are essential for training purposes.
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Provisions expressly mentioned in the judgment/order text.
Exemption for sporting imports: clay birds and ammunition exempt when State Rifle Associations produce prescribed government certificate for training.
Exemption granted for clay birds and ammunition-cartridges when imported by a State Rifle Association that produces, at clearance, a certificate from an officer not below Deputy Secretary in the Department of Youth Affairs and Sports recommending exemption and specifying description, quantity and value; certificate must confirm importer recognition by the Sports Authority of India and that the goods are essential for training purposes.
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