https://www.taxtmi.com/circulars?id=11759 Notification No.146/94-Customs exempts two categories: "sports goods, sports equipments and sports requisites" and their "spares, accessories and consumables"; classification by tariff chapter does not affect eligibility. The exemption requires a certificate from specified sports bodies for use in national or international competition and an importer undertaking. Both specialized equipment and optional accessories are covered, while exclusion is limited mainly to general purpose machines. en-us Wed, 01 Aug 2012 00:00:00 +0530 Wed, 01 Aug 2012 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11759 Notification No.146/94-Customs exempts two categories: "sports goods, sports equipments and sports requisites" and their "spares, accessories and consumables"; classification by tariff chapter does not affect eligibility. The exemption requires a certificate from specified sports bodies for use in national or international competition and an importer undertaking. Both specialized equipment and optional accessories are covered, while exclusion is limited mainly to general purpose machines. Circulars Customs Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11759