Eligibility of materials for laying synthetic athletic track and wooden flooring system for indoor stadia under notification No.146/94-Cus. - Reg

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... laying synthetic athletic track and wooden flooring system for indoor stadia under notification No.146/94-Cus. - Reg. I am directed to refer to the subject mentioned above and to say that a doubt has been raised as to whether material for laying athletic synthetic track and wooden flooring system for indoor stadia imported on behalf of the Sports Authority of a State Government for national gam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dia or by the Sports Authority of concerned State for use in a national or international championship or competition. Notification No.21/2002-Cus., Sl.No.391 exempts synthetic tracks and artificial surfaces of heading 95.06 provided they are imported under the "scheme for laying synthetic tracks & artificial surfaces" of the Department of Youth Affairs & Sports and a certificate to this effect fro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s been decided by the Board that the said goods, i.e., goods mentioned in paragraph 1 above may not get covered by notification No.21/2002-Cus., but the benefit of notification No.146/94-Cus., would be available. The crux of the matter is whether the aforesaid goods can be considered as sports requisites to be eligible for benefit of notification No.146/94-Cus. The dictionary meaning of word "requ....