https://www.taxtmi.com/caselaws?id=109227 Imported raw material for laying a synthetic track was treated as covered by Notification No. 146/94-Cus. as a sports requisite after Circular No. 70/2002-Cus. clarified that materials for artificial surfaces, synthetic tracks and wooden flooring fall within the notification. The earlier denial of exemption rested only on the view that such material was not a sports requisite, but that basis no longer survived once the clarification was issued. The commentary therefore states that the imported material was entitled to the exemption and the refusal of benefit was unsustainable. en-us Thu, 09 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109227 Imported raw material for laying a synthetic track was treated as covered by Notification No. 146/94-Cus. as a sports requisite after Circular No. 70/2002-Cus. clarified that materials for artificial surfaces, synthetic tracks and wooden flooring fall within the notification. The earlier denial of exemption rested only on the view that such material was not a sports requisite, but that basis no longer survived once the clarification was issued. The commentary therefore states that the imported material was entitled to the exemption and the refusal of benefit was unsustainable. Case-Laws Customs Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109227