Customs exemption for shooting sports equipment enabled when associations supply prescribed certification and training justification. Amendment substitutes S. No. 8 to list shooting sports goods eligible for customs exemption when imported by a State Rifle Association or a District Rifle Association controlled by it, provided the importer 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, that the Sports Authority of India recommends exemption, and that the goods are essential for training purposes.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for shooting sports equipment enabled when associations supply prescribed certification and training justification.
Amendment substitutes S. No. 8 to list shooting sports goods eligible for customs exemption when imported by a State Rifle Association or a District Rifle Association controlled by it, provided the importer 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, that the Sports Authority of India recommends exemption, and that the goods are essential for training purposes.
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