TaxTMI 
TaxTMI 
Exemption to specified sports goods imported by National Sports Federation or by a Sports person of outstanding eminence for training
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sports requisites, including synthetic playing surfaces, fitness equipments, sports medicine,sports apparel;] (b) Spares, accessories and consumables relating to goods covered by (a) above. 2[(a) The said goods are imported into India by,- 1. Sports Authority of India or Sports Authority of concerned State, for use in a national or international championship or competition, to be held in India or abroad or for the purposes of training, or 2. A National Sports Federation for its own use or for the use of its State/District Affiliate Associations, in a national or international championship or competition, to be held in India or abroad or for the purposes of training , under a certificate issued by the Sports Authority of India, or 3. the Services Sports Control Board in the Ministry of Defence for their own use or for use in a national or international championship or competition, to be held in India or abroad or for the purposes of training, under a certificate issued by the Services Sports Control Board.] (b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association] 13[(c) Arms and Ammunition shall be subject to the Licensing conditions imposed by Directorate General of Foreign Trade and approvals by the Ministry of Home Affairs.] II. ATHLETICS (1) Throwing Hammers (2) Discus (3) Shot (4) Jevellin (5) Fibre Glass Vaulting Poles (6) Shoes 4[(7) Spikes (8) Cross Bar (10) Pole Vault (11) Cross Bar (high Jump) (12) Hurdles (13) Take off Board (14) Pole Vault Upright (15) Spring Board (16) Starting Blocks] III. BADMINTON (1) Shuttlecocks (2) Racquets (3) Racquet Strings IV. BASKET BALL (1) Hydra Upright (2) Basket balls of superior quality 5[(3) 24-second electronic device] V. BILLIARDS AND SNOOKER (1) Billiards/Snooker Balls (2) Cues VI. BOXING (1) Cub Protector (2) Head Guard (3) Mouth Guard/Gum Shields (4) Boxing Gloves (5) Speed Balls (6) Training Robots (7) Shoes 6[(8) Teeth Guard (9) Punching pad (10) Breast Guard for Ladies (11) Bandage (12)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd on painted nose) (6) Ammunition - 12 bore catridges, .27 air pellets, .22 bore match cartridges. .22 bore rapid fire (shot) cartridges, .22 bore pistol match standard sports, .32 bore wad - cutters (7).32 bore revlover (barrel length should not be less than 41/2" and measurements are to be taken from the end of the cylinder holding the cartridge) (8) .22 bore revolver - (barrel length same as above) (9) Telescope 11[(10) 12 Bore Gun (11) .38/.357 revolver/pistol (12) Rifles 7.62/.308 or any caliber upto 8mm (13) Electronic Target scoring system (14) Clay birds] XVI. SKING (1) Skis (2) Ski bindings (3) Ski boots (4) Ski suits (5) Shoes XVII. SWIMMING/WATER POLO (1) Goggles (2) pace clocks (3) Pull buoy (4) Kick boards 12[(5) Lane Rope (6) Resuscitators (7) Life Jackets (8) Portable Starting Blocks (9) Stop Watch] XVIII. TABLE TENNIS (1) Balls (2) Racquets (3) Rubber sheets XIX.VOLLEYBALL (1) Volleyballs of superior quality (2) Pressure gauge (3) Knee pads (4) Volleyball adjustable poles (5) Volleybal fibreglass antenna XIXA. WATER POLO (1) Balls (2) Ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....kets (17) Carrymats (18) Ruck Sack Frameless (19) Climbing ropes (20) Snow Goggles (21) Harness (22) Mittons (23) Gaiters II. IRON MONGERY MOUNTAINEERING EQUIPMENT (1) Ice Axe (2) Ice Axe cum hammers (3) Rock Hammers (4) Ice Pittons (5) Carrabiners (6) Rock Pittons (7) Ascenders and Descenders (8) Friends (sets) (9) Nuts and chocks (10) Pulleys (11) Etrier (12) Drills (13) Expansion bolts (14) Rescue pulleys (15) Sledges (16) Rescue stretchers (17) Crampons (18) Head lamps (19) Altimeters (20) Binoculars of high magnification (21) Avalanche peeps trans receivers (22) Oxygen Cylinders, Masks and other accessories (23) Gas Stoves/burners (24) Petrol stoves with accessories (25) MSR bottles  ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds and indicating, - (i) the name and address of the importer of the said goods; (ii) the description, quantity and value of the said goods; and (iii) that the said goods are required for the purpose of imparting training. 14[10. (i) The following Anti-doping and dope testing related equipment, namely :- (1) Gas Chromatograph (2) Gas Chromatograph-NPD (3) Gas Chromatograph-FID (4) GasChromatograph-C-Isotope Ratio Mass Spectrometer (5) Gas Chromatograph-high resolution Mass Spectrometer (6) Liquid chromatograph (7) Liquid Chromatograph- Mass Spectrometer (8) Elisa processor (9) Immuno Assay Analyser (10) Blood cell counter and other Hematology analysers (11) DNA/EPO analysing equipments Including cameras and other accessories (12) Computer and software other accessories for operating the dope testing related equipment (13) Auxiliary equipment for laboratory use like centrifuges; electronic balances; fume hoods; gas generators; gas supply systems including regulators, pipes and other lab wares (14) Laboratory safety equipment including access control systems; (ii) Chemicals used for sample processing for dope testing ; and (iii) Pure drug standards and it....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... horses every 2 years; B. in case of individual players, up to 6 horses every 3 years; and (c) the imports are subject to the licensing conditions imposed by Directorate General of Foreign Trade.] 11. 20[****] 23[****] 24[2. Nothing contained in this notification shall have effect after the 31st March, 2028.] **************** NOTES: - As amended by Notification Nos. 132/95, 101/95, 48/96, 24/02, 88/02, 137/03, 172/03, 19/04 and 112/06 and 1. Substituted vide Notification no. 5/2010 Customs dated 19/1/2010, before it was read as, "(a) Sports goods, sports equipments and sports requisites;" 2. Substituted vide Notification no. 5/2010 Customs dated 19/1/2010, before it was read as, "(a) The said goods are imported into India by a National Sports Federation, or Services Sports Control Board in the Ministry of Defence, under a certificate issued by the Sports Authority of India or by the Services Sports Control Board for its own imports or by the Sports Authority of India or by the Sports Authority of concerned State for use in a national or international championship or competition, to be held in India or abroad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Customs is satisfied that the said goods do not constitute an article of general utility. 6 Prizes won by any member of an Indian Team If, - (i) the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the Government of India in the Department of Youth Affairs and Sports; (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department to the effect that,- (a) the importer is a member of an Indian team which participated, with the approval of the Government of India, in an international tournament or competition in relation to any sport or game and has won the prize in such tournament or competition; and (b) the said prize has been announced,before such tournament or competition has been held by its organisers; and (iii) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time and place of importation , that the prize shall remain in his possession, control and use and shall not be sold ....