Seeks to exempt import of goods specified goods when imported by eminent sportsperson
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto annexed and falling with in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , when imported into India, from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act subject to the conditions as specified in Column (3) of the said Table: TABLE S. No. Description of Goods Conditions (1) (2) (3) 1. The following sports goods for: I. ARCHERY (1) Bows and Arrows (2) Bow Handles (3) Bow Limbs (4) Bow Sinked (5) 'V' Bar Set (6) Button (7) String Material - fast and light (8) Arrow Tabs (9) Finger Tabs ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (4) Gloves (5) Skin-fit warming up kit (one piece lower and top full sleeve) (6) Racing cycles (Road) for competitions and training, with spares (7) Racing cycle (Track) for competitions and training, with spares VIII. FENCING (1) Complete set of fencing equipment with accessories/ spares (2) Shoes IX. FOOTBALL (1) Footballs of superior quality (2) Goal keeper kits, complete (3) Football Shoes (4) Shin Guard X. GYMNASTICS (1) Trampoline (2) Parallel bar (3) Horizontal bar (4) Pommel horse (5) Vaulting horse (6) Roman rings (7) Vault runway (8) Vaulting Boards (9) Balance Beams (10) Uneven bar (11) Floor plates (12) Parallel bar rails (13) Uneven bar rails (14) St....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arrel length same as above) (9) Telescope (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. SKIING (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 (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 (3) Knee pads (4) Volleyball adjustable poles (5) Volleyball fibreglass antenna ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ecretary in the Department of Youth Affairs and Sports, Ministry of Human Resource Development, Government of India indicating- (i) the description, quantity and value of the said goods; (ii) that the importer is a sports person of outstanding eminence; and (iii) that the said goods are essential for the training purposes of the importer and recommends grant of the exemption; Provided that in respect of goods listed under item XV 'SHOOTING' specified in column (2) of the Table, the said goods are imported into India by a renowned shooter for training purpose and such importer produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the National Rifle Assoc....
TaxTMI