TaxTMI 
TaxTMI 
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
X X X X Extracts X X X X
....Tariff Unit) Sub: Eligibility of materials for 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 woode....
X X X X Extracts X X X X
X X X X Extracts X X X X
....spares, accessories and consumables, imported by a National Sports Federation, under a certificate issued by the Sports Authority of India or by Sports Authority of India 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to be used in a national or international championship or competition. 3. The matter has been examined by the Board. After a careful consideration of the matter it has 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry view is taken that these items by themselves are not sports requisites, they would fall in the category of consumables relating to sports requisites. In either case, exemption benefit would be available. The exemption provided under notification No.146/94-Cus., is wide enough to include all kinds of sports requisites falling within any chapter of the Customs Tariff and therefore, exemption may ....