Clarification on the scope of exemption Notification No.146/94-Customs dated 13-07-1994.

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....A, North Block, New Delhi-110 001. 1^st August,,2012. To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. The Principal Chief Controller of Accounts (C&CE). Subject: Clarification on the scope of exemption Notification N....

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....tics, Badminton etc. The second category being the goods that are described in general as 'sports goods, sports equipments and sports requisites' and their 'spares, accessories and consumables' for import by specified sports bodies for national or international completion/ championship. 3. In the second category of goods earlier Board has examined the scope of exemption for 'sports requisite' i....

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...., sports equipments and sports requisites" and under 1(b) is "spares, accessories and consumables of (a)", Hence, all types of goods, whether it is an equipment or simple item required for sport are covered under the category 1(a). It is also clear that the sport equipment covered here includes its spares, accessories and consumables. Hence it could be concluded that the scope of coverage of goods....