TaxTMI 
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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....oods Conditions 1 2 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 goods, produces a certifi....
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....e 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 L....
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.... and "Single Sighting planes") (5) Air pellets - Diabelotype (i.e. with flat nosecand metround 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 4 1/2" 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 ....
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....dproof Pants (8) Anorack (9) Sallopat (10) Thermal undersuits (11) Gloves (feather) (12) Face Masks (13) High Altitude light weight tents (14) Summit Tents (15) Bivouac (16) Survival Blankets (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 stov....
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....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 Sports Authority of India, recommending grant of exemption to the said goods 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) Gas Chromatograph-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 bal....
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.... vide Notification no. 5/2010 Customs dated 19/1/2010 8 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 9 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 10 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 11 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 12 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 12A. Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 13 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 14 Inserted vide Notification no. 5/2010 Customs dated 19/1/2010 15 Inserted vide Notification no. 101/2010 Customs dated 1/10/2010 16. Inserted vide Notification no. 14/2013-Customs dated 1/03/2013. 17. Inserted vide Notification No. 48/2013 - 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) awa....
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....d use and shall not be sold or parted with for a period of five years from the date of such importation." 20. Omitted vide Not. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 before it was read as, "16[11. Trophy when imported into India by the National Sports Federation recognised by the Central Government or any Sports Body registered under any law for the time being in force, for being awarded to the winning team in the international tournament including bilateral tournament and World Cup event to be held in India (i) The Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the said goods 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 im....