2014 (1) TMI 969

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....ant, for the Appellant. Shri P.K. Sharma, AR, for the Respondent. ORDER The facts of the case are that the Appellants imported a consignment of Sports flooring, Adhensive and weld Rods and filed the Bill of Entry No. 710487, dated 14-7-2008 for clearance of the same. The goods were examined on first check basis to ascertain the nature of the goods and classification of the subject goods. ....

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....ty was upheld by Commissioner (Appeals). Hence the present appeal. 3. After hearing both the sides we find that the dispute in the present appeal relates to the appellant claim of exemption in terms of S. No. 74 of Notification No 6/2006. The said Serial No. grants exemption to sports goods falling under Chapter 95. The goods are imported by the appellant are in the form of continuous shee....

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.... item required for playing and game/sport. Inasmuch as Synthetic tracks and artificial surfaces being essential for playing sports/games are sports requisite, the Board has opined that the same would be exempted in terms of Notification No. 146/94-Cus., when the same are imported by a National Sports Federations under a certificate issued by Sport Authority of India. 5. However we find tha....