2016 (3) TMI 938

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....ellant are eligible for benefit of Notification No. 146/94-Cus. 4. The appellant had imported acrylic resin based sports surface in liquid form of 20 litres drum for laying synthetic track. It is the case of the Revenue that such goods are not eligible for the benefit of Notification No. 146/94-Cus. The lower authorities have also confirmed the demand of duty in respect of timber pallets, 20 foot container, 3 foot drop drag and 3 foot drop drag straps. 5. Learned counsel submits that the goods which are imported are as per the certificate issued to them by the National Sports Authority of India and accordingly, they are eligible for the benefit of Notification 146/94-Cus. He would submit hat in identical issue in respect of import of the ....

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....nder a certificate issued by the Sports Authority of India for use in a national or international championship or competition, to be held in India of abroad; We find that Tribunal in its order in the case of All India Tennis Association v. Commissioner [2003 (161) ELT. 677 (Tri.) allowed the benefit to raw material for synthetic track by considering it as a sport requisite and consequently admissible for exemption under notification (supra). The Tribunal while arriving at its decision considered Board Circular No. 70/2002, dated 25-10-2002. Therefore, we hold that the Dy. Commissioner classified goods wrongly. 5.1 The question that remains to be answered is whether in terms of above notification, All India Tennis Association can be cons....