2003 (7) TMI 127

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....ber (J)]. - The issue in dispute in the above appeal is the admissibility of the benefit of duty exemption in terms of Notification 109/94-Cus., dated 13-7-1994 in respect of material for laying synthetic athletic track imported by the appellants herein. 2. We have heard both sides. 3. The notification exempts synthetic tracks and artificial surfaces falling under Heading 95.06 of the First ....

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....4 or alternatively they would be covered as consumables relating to sports goods, sports equipments and sports requisites covered at Serial No. 1. 4. The notification with which we are concerned in the present case grants exemption only to synthetic tracks and artificial surfaces falling under Heading 95.06 and does not extend to either sports requisites or consumables thereto. In the light of ....