https://www.taxtmi.com/circulars?id=1437 Materials imported for laying synthetic athletic tracks and wooden flooring systems for indoor stadia qualify for the sports requisites exemption under notification No.146/94-Cus rather than the scheme-specific provisions of notification No.21/2002-Cus. The Board held that synthetic tracks and artificial surfaces are essential for playing sports and therefore are sports requisites, and the materials required to lay them are either requisites or consumables related to sports requisites; the exemption provision is broad and should not be narrowly construed. Customs formations are to apply this position and decide pending cases. en-us Fri, 25 Oct 2002 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1437 Materials imported for laying synthetic athletic tracks and wooden flooring systems for indoor stadia qualify for the sports requisites exemption under notification No.146/94-Cus rather than the scheme-specific provisions of notification No.21/2002-Cus. The Board held that synthetic tracks and artificial surfaces are essential for playing sports and therefore are sports requisites, and the materials required to lay them are either requisites or consumables related to sports requisites; the exemption provision is broad and should not be narrowly construed. Customs formations are to apply this position and decide pending cases. Circulars Customs Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1437