https://www.taxtmi.com/caselaws?id=415484 An exemption under Notification No. 21/2002-Cus was available where the imported goods were certified by the apex sporting body as required for use in a national or international championship or competition. The AIFF certificate, issued as the apex body for football, satisfied the notification's condition because the text did not require any separate end-use certificate or additional proof beyond that certification. Strict construction could not be used to add a requirement not expressed in the notification. On that reading, the exemption applied and denial of the benefit was unsustainable. en-us Mon, 29 Nov 2021 00:00:00 +0530 Mon, 06 Dec 2021 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415484 An exemption under Notification No. 21/2002-Cus was available where the imported goods were certified by the apex sporting body as required for use in a national or international championship or competition. The AIFF certificate, issued as the apex body for football, satisfied the notification's condition because the text did not require any separate end-use certificate or additional proof beyond that certification. Strict construction could not be used to add a requirement not expressed in the notification. On that reading, the exemption applied and denial of the benefit was unsustainable. Case-Laws Customs Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415484