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    <title>2016 (3) TMI 938 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the goods imported by the appellant were eligible for the benefit of Notification No. 146/94-Cus as they were certified by the National Sports Authority of India. However, the duty liability on specific items like 3 foot drop drag and straps, timber pallets, and 20 foot container was upheld due to the lack of required licenses and essentiality for laying the turf. The appeal was disposed of with the goods being eligible for the notification benefit but duty liability confirmed on the specific items.</description>
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