https://www.taxtmi.com/caselaws?id=334201 The Tribunal ruled in favor of the All India Tennis Association, allowing their appeal and granting relief in a case concerning the import of physical exercise equipment. The dispute revolved around whether the equipment qualified for exemption under Notification No. 16/2000-Cus for goods required for games and sports. The Tribunal held that as long as the equipment was certified by the apex body as necessary for national or international championships, it qualified for the exemption. The department's challenge to the certificate issued by the Sports Authority of India was rejected, emphasizing the equipment's role in preparing players for tournaments. en-us Wed, 24 Aug 2016 00:00:00 +0530 Fri, 20 Feb 2026 17:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334201 The Tribunal ruled in favor of the All India Tennis Association, allowing their appeal and granting relief in a case concerning the import of physical exercise equipment. The dispute revolved around whether the equipment qualified for exemption under Notification No. 16/2000-Cus for goods required for games and sports. The Tribunal held that as long as the equipment was certified by the apex body as necessary for national or international championships, it qualified for the exemption. The department's challenge to the certificate issued by the Sports Authority of India was rejected, emphasizing the equipment's role in preparing players for tournaments. Case-Laws Customs Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334201