TaxTMI 
TaxTMI 
2021 (12) TMI 250
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....ethylene Twisted Grass for soccer field known as 'artificial grass' and agrifab field sweeper from Canada for laying artificial football ground at Smt. Parvatibai Chowgule Cultural Foundation's College of Arts & Science, Margao to hold matches of international standards and train players for national and international events. The respondents filed bill of entry for clearance of the imported goods and sought exemption from customs duty under entry at serial No. 393 of the Notification No. 21/2002-Cus dated 01/03/2002 for the imported artificial grass. The benefit of the said notification is available with the condition that the requisites for games and sports if certified by apex body in relation to the concerned game or sport or the Sports ....
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....ing the national competition match between Indian national senior and juniors and they requested to cancel the bond and finalise the assessment by extending the benefit of notification. The benefit of notification are denied and ordered finalization of provisional assessment charging duty holding that the notification is required to be strictly interpreted and onus of fulfillment of condition of the notification lies on the respondent and respondent has failed to produce the required evidence. It was also held that the national competition match between national seniors and juniors under -20 cannot be called a national championship or national competition and training sessions, practice match or exhibition match cannot be taken as national ....
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....t supported the impugned order and submits that as per the condition of the notification, there is no requirement to produce end-use certificate issued by the Sports Authority of the State that the said turf shall be used for the competition or events or championship to be held in India or abroad. Admittedly the said turf has been used for competition or training or championship to be held lateron. Therefore, they are entitled for the benefit of the said notification. 5. Heard the parties and considered the submissions. 6. We have gone through the impugned order wherein the Learned Commissioner (Appeals) has examined the issue and observed as under "The party's contention is that the assessing officer has gone beyond this condition ....
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....ergoing a months training on the artificial turf, participated in the International White Caps Nation Cup Football tournament in Vancouver from 18.06,2006 to 15.07.2006. Regarding this certificate, nothing has been mentioned in the Order-in-Original but I do examine this certificate. The first question herein would be whether just preparatory work within India on this artificial turf was enough for getting the benefit of this Notification. I find substance in the appellant's submission that the Notification has talked about National and International events in India and abroad. The very use of the word abroad would mean that the preparatory work would be done in India whereas the International championship/tournament would be held abroa....