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Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition.

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...., 2025 G.S.R. 477(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 146/94-Customs, date....

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....en active members of the Indian Polo Association (IPA) for at least five years, falling under the following categories: A. Senior Players (Male) +1 handicap & above; B. Senior Players (Female) -1 handicap & above; C. Junior Players (Male)-Should have participated in Junior National Championship and been a playing member in the winner or runners-up&nbs....

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....es every 2 years; B. in case of individual players, up to 6 horses every 3 years; and (c) the imports are subject to the licensing conditions imposed by Directorate General of Foreign Trade." 2. This notification shall come into force from 19th July, 2025. [F. No. CBIC-190355/24/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 146/94-....