2016 (11) TMI 219

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....ely of Notification No. 16/2000 dt. 01.03.2000 Sr. No. 331 (read with Condition No.76 to the said Notification). It was the contention of the department that these imported items does not fall under the exemption Entry No. 331 as these items are General Physical Exercise equipments used in gymnasium falling under CTH 95069.90. On the objection of the department while assessment of Bill of Entry. The importers paid duty of Rs. 3,53,419/- under protest thereafter claim the refund of the same. The adjudicating authority rejected the refund claim on the ground that these imported equipments being a general physical exercise equipments are not used in a National or International Championship or Competition to be held in India or abroad. As such,....

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....s controlled or regulated), that the requisites for games and sports are required to be used in a national or international championship or competition to be held in India or abroad.' From the above condition, it is provided that the exemption is available on the condition that when apex body certifies that the requisites for games and sports are required to be used in a national or international championship or competition to be held in India or abroad. The appellant has obtained the required certificate from Sports Authority of India which is scanned below: From the above certificate, it is clear that the Sports Authority of India has certified the specific imported goods that the said equipments are used for national or internation....