TaxTMI 
TaxTMI 
Exemption to specified sports goods imported by National Sports Federation or by a Sports person of outstanding eminence for training
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.... 3 1 The following goods:- ^1[(a) Sports goods, sports equipments, 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 go....
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....s participated in a National Shooting Championship in an Open Men's Event or Open Women's Event or Open Civilian's Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance 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 ball....
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....e, Clubs & Ribbon (24) Palm Guard] XI. GOLF (1) Golf balls (2) Golf clubs XII. HOCKEY (1) Complete goal keeper's kits (2) Synthetic dimpled balls (3) Shoes ^9[(4) Hockey Sticks (5) Goal Post (6) Turf cleaning Machine (7) Ball Throwing Machine] XIII HAND BALL (1) Hand balls of superior quality XIV. JUDO (1) Judo Mats (2) Judo Dresses (3) Supporting and Strapping (4) Judo Dummy (5) Shoes ^10[(6) Crash Mat (7) Scoring System] XV.SHOOTING (1) Rifles - .22 Calibres (should have at least an outside barrel diameter of 10 mm) (2) Pistols - .22 and .32 Calibres (barrels should be measured from the Breach point) (3) Air Rifles/Pistols - 4.5 mm/0.177 Calibres (4) Shot Guns - 12 bore (should be "Ventialted Rib" and "Single Sighting planes") (5) Air pellets - Diabelotype (i.e. with flat nosecand metround on painted nose) (6) Ammuni....
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....N BOWLING (1) Balls (2) Jack XXVIII. ROWING (1) Fixed Purt (2) Shoes (3) Row Balls (4) Assorted tools (5) Carbon fibre oars and sculls (6) Ruttons and sleeves for oars (7) Material for boat repair XXIX. RUGBY (1) Balls (2) Shoes XXX. SEPAK TAKRAW (1) Balls XXXI. SOFTBALL (1) Bat (slugger) (2) Catcher kit (3) Balls (4) Umpire Kit (5) Left hand gloves (6) Home Plate Rubber (7) Mitt (8) Chest Guard (9) Leg Guard (10) Hard Tow Shoe (11) Face Mask (12) Helmets XXXII. SQUASH (1) Racket (2) Balls] 3 The following goods:- (a) The said goods are imported into India by the Indian Mountaineering Foundation, New Delhi. (b) the importer, at the time of clearance of goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from the President of the Indian Mountaineering Foun....
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....sp; III. ROCK CLIMBING EQUIPMENT (1) Holds (2) Climbing slippers (3) Harness (4) Climbing ropes (5) Anchors (6) Mechanical belay devices (7) Rock climbing shoes 4. ^19[****] 5. ^19A[****] 6. ^19B[****] 7 Clay Birds - 8 The following goods:- (1) Ammunition-cartridges (2) Shooting sling, shooting glasses, ear muff, ear plugs, kneeling roll, shooting stand, spotting scope with stand and stop watch (3) Skeet or trap or double trap machine with acoustic release (4) Targets and paper targets (5) Training aid for dry firing for all the shooting disciplines (6) Computer controlled or electronics controlled target system for 10metre, 25metre, 50metre and 300metre (7) Tool box for different machines used for sports of shooting (8) Competit....
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.... (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 its metabolites; spiked drug standards in urine/blood; Synthetic standards. (a) The said goods are imported into India by ^17[National Anti-Doping Agency or] National Dope Testing Laboratory in the Ministry of Youth Affairs and Sports; and (b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from an officer not below the rank of a Director in the Ministry of Youth Affairs and Sports indicating- (i) the name and address of the ....
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.... - Customs dated 30th October, 2013 18. Omitted vide Not. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, "and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act " 19. Omitted vide Not. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, "4 Challenge cups and trophies If, - (i) awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the team proceeded abroad with the specific purpose of participating in the tournament; and (iii) the importer, as well as the Official Sports Association by whom the goods shall be retained, gives an undertaking that the said goods shall be retained by the said Association and shall not be disposed off in any manner, save that of subsequent re-export when such re-export is one of the conditions of participation in the tournament." 19A.....
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....s do not constitute an article of general utility; (ii) The recognised National Sports Federation or the registered Sports Body organising the international tournament including bilateral tournament and World Cup event, gives the following documents to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, at the time of import, namely:- (a) manufacturer's invoice; (b) photograph of the Trophy; (c) declaration stating the purpose of import by the recognised National Sports Federation or the registered Sports Body as well as the International body, if any, at whose behest such Federation or Sports Body is conducting the tournament in India; (d) duration of event; (iii) Such Federation or Sports Body gives an undertaking that,- (a) the said Trophy is retained by the Federation or Sports Body and not disposed of in any manner until the event is concluded; (b) if the Trophy is awarded to the Indian team, such Federation or Sports Body shall retain the Trophy and shall not be disposed of in any manner ....