Exemption to specified sports goods imported by National Sports Federation or by a Sports person of outstanding eminence for training - 146/1994 - Customs -Tariff
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Sports goods import exemption for designated authorities and eminent athletes subject to prescribed certificates and licensing conditions. Conditional customs-duty exemption for specified sports goods, spares and consumables imported into India by designated sports authorities, National Sports Federations, Services Sports Control Board, Indian Mountaineering Foundation, recognised rifle associations, sports persons of outstanding eminence and authorised anti-doping laboratories, subject to production of certificates from prescribed officials confirming description, quantity, value and purpose; arms and ammunition require DGFT and Home Ministry approvals; detailed lists of eligible items are provided and the exemption is limited in temporal effect.
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.
Sports goods import exemption for designated authorities and eminent athletes subject to prescribed certificates and licensing conditions.
Conditional customs-duty exemption for specified sports goods, spares and consumables imported into India by designated sports authorities, National Sports Federations, Services Sports Control Board, Indian Mountaineering Foundation, recognised rifle associations, sports persons of outstanding eminence and authorised anti-doping laboratories, subject to production of certificates from prescribed officials confirming description, quantity, value and purpose; arms and ammunition require DGFT and Home Ministry approvals; detailed lists of eligible items are provided and the exemption is limited in temporal effect.
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