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

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....ief 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 No.146/94-Customs dated 13-07-1994. ******* Sir / Madam, I am directed to invite y....

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....or international completion/ championship. 3. In the second category of goods earlier Board has examined the scope of exemption for 'sports requisite' in the above said notification and clarified vide Circular No. 70/2002-Cus as follows: "the exemption provided under Notification No. 146/94-Cus. is wide enough to include all kind of sports requisites falling within any chapter of the Customs Tar....

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.... equipment covered here includes its spares, accessories and consumables. Hence it could be concluded that the scope of coverage of goods under the category 'sports goods, sports equipment, sports requisites' is comprehensive. The said exemption entry is subject to specific conditions such as production of certificate from specified sports bodies/federations for its usage in National or Internatio....